文章基本信息

标题：Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul
本地全文：下载
作者：Philip Bazel ; Jack Mintz
期刊名称：The School of Public Policy Publications
印刷版ISSN：2560-8312
电子版ISSN：2560-8320
出版年度：2018
卷号：11
页码：1-2
DOI：10.11575/sppp.v11i0.57017
出版社：University of Calgary
摘要：Following a recent major overhaul of the U.S. corporate and personal tax system, there has been much concern expressed regarding Canada’s diminished tax advantage and its attractiveness as an investment destination in comparison to the U.S. Among the proposed tax policy responses, some in the business community have called for Canada to adopt accelerated deprecation for machinery, a central component of the U.S. corporate tax reform. The U.S. tax reform, known as the Tax Cuts and Jobs Act centered on two major corporate tax changes that dramatically reduced the marginal effective tax rate faced by large U.S. corporations.
其他摘要：Following a recent major overhaul of the U.S. corporate and personal tax system, there has been much concern expressed regarding Canada’s diminished tax advantage and its attractiveness as an investment destination in comparison to the U.S. Among the proposed tax policy responses, some in the business community have called for Canada to adopt accelerated deprecation for machinery, a central component of the U.S. corporate tax reform. The U.S. tax reform, known as the Tax Cuts and Jobs Act centered on two major corporate tax changes that dramatically reduced the marginal effective tax rate faced by large U.S. corporations.