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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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    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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