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Foreign Tax Credits And The International Interdependance Of Corporate Tax Policies


  • Glenn Jenkins

    () (Queen's University, Kingston, On, Canada)



This paper evaluates the degree to which the American tax treatment of foreign earned income neutralizes the incentive effects of change in Canadian corporation income tax policies. The value of the tax transfers that would take place between the United States and Canadian treasuries for various changes in Canadian tax policies are estimated by industry for 1968. From this analysis the general conclusion is that for most United States owned corporations operating in Canada a change in their effective Canadian corporation income tax rates will alter their effective U.S corporation income tax rates on this income in the opposite direction by an equal amount.

Suggested Citation

  • Glenn Jenkins & ANTAL DEUTSCH, 1974. "Foreign Tax Credits And The International Interdependance Of Corporate Tax Policies," Development Discussion Papers 1974-01, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:9

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    References listed on IDEAS

    1. Aaron, Henry J, 1976. "Inflation and the Income Tax," American Economic Review, American Economic Association, vol. 66(2), pages 193-199, May.
    2. Garnaut, Ross & Clunies-Ross, Anthony, 1983. "Taxation of Mineral Rents," OUP Catalogue, Oxford University Press, number 9780198284543.
    3. Harberger, Arnold C, 1978. "On the Use of Distributional Weights in Social Cost-Benefit Analysis," Journal of Political Economy, University of Chicago Press, vol. 86(2), pages 87-120, April.
    4. Bird, Richard M., 1989. "Taxation in Papua New Guinea: Backwards to the future?," World Development, Elsevier, vol. 17(8), pages 1145-1157, August.
    5. Glenn Jenkins, 1986. "Taxation Of State-Owned Enterprises," Development Discussion Papers 1986-01, JDI Executive Programs.
    6. Robert Conrad & Malcolm Gillis & Glenn Jenkins, 1980. "Taxation And The Development Of The Mining Sector In Developing Countries," Development Discussion Papers 1980-12, JDI Executive Programs.
    7. Glenn Jenkins, 1977. "Inflation - Its Financial Impact On Business In Canada," Development Discussion Papers 1977-04, JDI Executive Programs.
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    Cited by:

    1. Glenn Jenkins & JOHN EVANS, 1980. "The Cost Of U.S. Direct Foreign Investment," Development Discussion Papers 1980-01, JDI Executive Programs.

    More about this item


    foreign tax credits; Canadian Tax and Policy;

    JEL classification:

    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods


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