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Alternative Views of the Corporate Tax: A Reassessment of the Carter Report Twenty Years Later

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  • Jack M. Mintz

Abstract

Corporate tax reform in Canada is considered in relation to the recommendations made by the Carter Report twenty years ago. Carter's recommendations on corporate tax and integration is contrasted to the existing tax system and alternative corporate tax bases. Reform aimed at broadening the corporate tax base, so that equity income is withheld, is only appropriate under special circumstances. A tax on rents or dividends may be superior.

Suggested Citation

  • Jack M. Mintz, 1987. "Alternative Views of the Corporate Tax: A Reassessment of the Carter Report Twenty Years Later," Working Paper 683, Economics Department, Queen's University.
    • Handle: RePEc:qed:wpaper:683
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    Cited by:

    1. Zyblock, Miles, 1997. "L'effet de levier financier des entreprises : une comparaison entre le Canada et les E.-U., 1961-1996," Direction des études analytiques : documents de recherche 1997111f, Statistics Canada, Direction des études analytiques.
    2. Zyblock, Miles, 1997. "Corporate Financial Leverage: A Canada - U.S. Comparison, 1961-1996," Analytical Studies Branch Research Paper Series 1997111e, Statistics Canada, Analytical Studies Branch.

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