摘要:The federal finance minister has made it clear
business tax reform will only proceed after
personal tax cuts. This approach to tax policy ¡ª
treating personal and business tax reform as distinct
and separable events ¡ª is most unfortunate.
There are good reasons to take a more aggressive
approach to business taxation and couple its
reform with cuts to personal taxes. After all, economic
growth and job creation are influenced
greatly by the business tax structure, even more
so than by changes in the personal tax system. It
would not serve Canada well if an overall approach
is not taken when considering changes in
the business and personal tax systems.