文章基本信息

标题：Federal-Provincial Business Tax Reforms: A Growth Agenda with Competitive Rates and a Neutral Treatment of Business Activities
本地全文：下载
作者：Duanjie Chen ; Jack M. 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：2011
卷号：4
页码：1-23
DOI：10.11575/sppp.v4i0.42351
出版社：University of Calgary
摘要：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.
其他摘要：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.