2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform

Jack M Mintz

22 citations0/0 files storedRePEc: Research Papers in Economics

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Corporate Taxation and Avoidance Economic and Fiscal Studies Fiscal Policy and Economic Growth

Abstract

Canada has made slow but steady progress in improving its tax system, yet the effective tax rate on new business investment remains 11th highest in the world.

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2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research 2007Corporate tax revenues in OECD countries 2006What drives business Research and Development (R&D) intensity across Organisation for Economic Co-operation and Development (OECD) countries?2001The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada 1995The Corporation Tax: A Survey 2006What Explains the Variation in Estimates of Labour Supply Elasticities?

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