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Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line

Author

Listed:
  • Peter Harris

    (Faculty of Law, University of Cambridge)

  • Michael Keen

    (Fiscal Affairs Department, International Monetary Fund (IMF), Washington, DC)

  • Li Liu

    (Fiscal Affairs Department, International Monetary Fund (IMF), Washington, DC)

Abstract

Proximity and close economic links put Canada on the front line in thinking through the effects of the US Tax Cuts and Jobs Act (TCJA). This article reviews the main channels by which the business tax provisions of the TCJA might affect Canada, and possible responses.

Suggested Citation

  • Peter Harris & Michael Keen & Li Liu, 2019. "Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line," Canadian Tax Journal, Canadian Tax Foundation, vol. 67(1), pages 27-39.
    • Handle: RePEc:ctf:journl:v:67:y:2019:i:1:p:27-39
    DOI: https://doi.org/10.32721/ctj.2019.67.1.pf.harris
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    Cited by:

    1. Gürlek, Elif, 2021. "Corporate Taxation in the U.S. and Canada – A Comparative Analysis," Junior Management Science (JUMS), Junior Management Science e. V., vol. 6(3), pages 489-506.

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