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The 2014 C.D. Howe Institute Business Tax Burden Ranking

Author

Listed:
  • Benjamin Dachis

    (C.D. Howe Institute)

  • Adam Found

    (Trent University)

  • Peter Tomlinson

    (University of Toronto)

Abstract

Saint John, Charlottetown and Montreal have the highest tax burdens on new business amongst major Canadian cities, according to a new C.D. Howe Institute report. In “The 2014 C.D. Howe Institute Business Tax Burden Ranking,” authors Adam Found, Benjamin Dachis and Peter Tomlinson conduct groundbreaking research that includes business property taxes and land transfer taxes in measuring the tax bite that can drive away or attract new business investment.

Suggested Citation

  • Benjamin Dachis & Adam Found & Peter Tomlinson, 2014. "The 2014 C.D. Howe Institute Business Tax Burden Ranking," e-briefs 187, C.D. Howe Institute.
  • Handle: RePEc:cdh:ebrief:187
    as

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    File URL: https://www.cdhowe.org/public-policy-research/2014-cd-howe-institute-business-tax-burden-ranking
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    References listed on IDEAS

    as
    1. Adam Found & Peter Tomlinson, 2012. "Hiding in Plain Sight: The Harmful Impact of Provincial Business Property Taxes," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 368, December.
    2. Benjaming Dachis & Adam Found & Peter Tomlinson, 2013. "What Gets Measured Gets Managed: The Economic Burden of Business Property Taxes," e-briefs 166, C.D. Howe Institute.
    3. Benjamin Dachis & Gilles Duranton & Matthew A. Turner, 2008. "Sand in the Gears: Evaluating the Effects of Toronto's Land Transfer Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 277, December.
    4. Benjamin Dachis, 2012. "Stuck in Place: The Effect of Land Transfer Taxes on Housing Transactions," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 364, October.
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    Cited by:

    1. William B.P. Robson & Alexandre Laurin, 2015. "Challenges, Growth and Opportunity: A Shadow Federal Budget for 2015," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 423, April.

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    More about this item

    Keywords

    Fiscal Policy and Tax Competitiveness;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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