Federal-Provincial Business Tax Reforms: A Growth Agenda with Competitive Rates and a Neutral Treatment of Business Activities

As the federal and provincial governments look to create jobs and attract business investment, productivity-enhanced business tax structures are in high order. Tax structures that combine internationally competitive tax rates on neutral tax bases foster long-term economic growth and generate sustainable tax revenue. This report examines tax policy in Canada over the past few years, specifically its impact on capital investment, labour and the cost of doing business across provinces and industries. Suggestions for tax reform are provided.

Tags
Data and Resources
To access the resources you must log in

This item has no data

Identity

Description: The Identity category includes attributes that support the identification of the resource.

Field Value
PID https://www.doi.org/10.11575/sppp.v4i0.42351
PID https://www.doi.org/10.2139/ssrn.1920860
PID https://www.doi.org/10.11575/sppp.v4i0.42351.g30244
URL https://ideas.repec.org/a/clh/resear/v4y2011i1.html
URL https://core.ac.uk/display/156981810
URL https://doaj.org/toc/2560-8312
URL https://doaj.org/toc/2560-8320
URL http://dx.doi.org/10.11575/sppp.v4i0.42351
URL http://www.policyschool.ca/wp-content/uploads/2016/03/fed-prov-tax-reform-1a_0.pdf
URL http://dx.doi.org/10.11575/sppp.v4i0.42351.g30244
URL https://journalhosting.ucalgary.ca/index.php/sppp/article/viewFile/42351/30244
URL https://academic.microsoft.com/#/detail/2253447574
URL http://dx.doi.org/10.2139/ssrn.1920860
Access Modality

Description: The Access Modality category includes attributes that report the modality of exploitation of the resource.

Field Value
Access Right Open Access
Attribution

Description: Authorships and contributors

Field Value
Author Chen, Duanjie
Author Mintz, Jack M.
Publishing

Description: Attributes about the publishing venue (e.g. journal) and deposit location (e.g. repository)

Field Value
Collected From Datacite; UnpayWall; DOAJ-Articles; Crossref; Microsoft Academic Graph
Hosted By The School of Public Policy Publications; SSRN Electronic Journal
Journal The School of Public Policy Publications, ,
Publication Date 2017-07-07
Publisher University of Calgary
Additional Info
Field Value
Format application/pdf
Language English
Resource Type Other literature type; Article
system:type publication
Management Info
Field Value
Source https://science-innovation-policy.openaire.eu/search/publication?articleId=dedup_wf_001::b8ab52aec89e6806a5f97d7c86fd15ba
Author jsonws_user
Last Updated 26 December 2020, 16:15 (CET)
Created 26 December 2020, 16:15 (CET)