Corporate Income Taxation in Canada

George Zodrow ()

No 819, Working Papers from Oxford University Centre for Business Taxation

Abstract: This paper examines Canadian corporate income tax policy, focusing on the implications of international capital mobility, international tax competition – including the need for a corporate tax structure that is competitive with respect to the United States and other competing economies – and international tax avoidance. The paper begins by considering the arguments for tax exemption or even subsidization of capital income, and then examines the many qualifications to these arguments. This analysis pays particular attention to the implications of the existence of firm-specific and location-specific economic rents and the issues raised by new techniques for international tax avoidance. In all cases, the discussion of theoretical arguments is followed by an examination of the empirical evidence, including studies specific to Canada as available. The paper then traces out the implications of the analysis for corporate income tax policy in Canada, including the recently enacted corporate income tax rate reductions and other potential reforms.

Keywords: Canadian corporate income tax; business tax reform; international tax competition; international tax avoidance; international capital mobility (search for similar items in EconPapers)
JEL-codes: H20 H25 (search for similar items in EconPapers)
Date: 2008
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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Citations: View citations in EconPapers (3)

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