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Tax Incentives, Revenue Transfers, And The Taxation Of Income From Foreign Investment

Author

Listed:
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

  • ANTAL DEUTSCH

Abstract

The purpose of this paper is to carry out a series of empirical estimates of the relative impact of a series of changes in the Canadian taxation of income generated by foreign-owned investments on: 1) The change in Canadian tax revenues 2) The tax transfer to or from the U.S. Treasury, and 3) The change in incentive for U.S. residents to invest in Canada. This analysis is followed by a short review of recent changes in the U.S. treatment of taxes paid to host countries by the foreign branches and subsidiaries of U.S. companies.

Suggested Citation

  • Glenn Jenkins & ANTAL DEUTSCH, 1981. "Tax Incentives, Revenue Transfers, And The Taxation Of Income From Foreign Investment," Development Discussion Papers 1981-05, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:52
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    More about this item

    Keywords

    tax incentives; foreign investment; Canada;
    All these keywords.

    JEL classification:

    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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