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2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform

Author

Listed:
  • Jack M. Mintz

    (University of Calgary)

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.

Suggested Citation

  • Jack M. Mintz, 2007. "2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 254, September.
    • Handle: RePEc:cdh:commen:254
    as

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    File URL: https://www.cdhowe.org/public-policy-research/2007-tax-competitiveness-report-call-comprehensive-tax-reform
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    References listed on IDEAS

    as
    1. Martin Falk, 2006. "What drives business Research and Development (R&D) intensity across Organisation for Economic Co-operation and Development (OECD) countries?," Applied Economics, Taylor & Francis Journals, vol. 38(5), pages 533-547.
    2. Aled ab Iorwerth & Jeff Danforth, "undated". "Is Investment Not Sensitive to its User Cost? The Macro Evidence Revisited," Working Papers-Department of Finance Canada 2004-05, Department of Finance Canada.
    3. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.
    4. Sillamaa, Mary-Anne & Veall, Michael R., 2001. "The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada," Journal of Public Economics, Elsevier, vol. 80(3), pages 341-356, June.
    5. Michiel Evers & Ruud de Mooij & Daniel van Vuuren, 2005. "What explains the variation in estimates of labour supply elasticities?," CPB Discussion Paper 51, CPB Netherlands Bureau for Economic Policy Analysis.
    6. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 673-693, November.
    7. Jack M. Mintz & Andrey Tarasov, 2007. "Canada Is Missing Out On Global Capital Market Integration," e-briefs 48, C.D. Howe Institute.
    8. Michael Smart, 2007. "Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 253, July.
    9. Kimberly Clausing, 2007. "Corporate tax revenues in OECD countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 115-133, April.
    10. Mintz, Jack M. & Weichenrieder, Alfons J., 2010. "The Indirect Side of Direct Investment: Multinational Company Finance and Taxation," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262014491, April.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Jean-Francois Arsenault & Andrew Sharpe, 2008. "An Analysis of the Causes of Weak Labour Productivity Growth in Canada since 2000," International Productivity Monitor, Centre for the Study of Living Standards, vol. 16, pages 14-39, Spring.
    2. Jolanta Galuszka, 2013. "The Fiscal Union As A Remedy For The Economic And Financial Crisis In The European Union," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 8(1), pages 49-67, March.
    3. Bev Dahlby, 2012. "Reforming the Tax Mix in Canada," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(14), April.
    4. Sijbren Cnossen, 2012. "Taxing Consumption or Income: Du Pareil au Meme," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(13), March.
    5. Arthur J. Cockfield, 2008. "Finding Silver Linings in the Storm: An Evaluation of Recent Canada-US Crossborder Developments," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 272, September.
    6. Chris Ross, 2011. "A Detailed Analysis of the Productivity Performance of the Canadian Food Manufacturing Subsector," CSLS Research Reports 2011-07, Centre for the Study of Living Standards.

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    More about this item

    Keywords

    tax reform; business taxation; marginal effective tax rates;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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