Finding Silver Linings in the Storm: An Evaluation of Recent Canada-US Crossborder Developments

Arthur J. Cockfield
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Arthur J. Cockfield: Queen's University

C.D. Howe Institute Commentary, 2008, issue 272

Abstract: Recently, a storm of activity has swirled around rules governing the tax treatment of Canada–US crossborder investment. The high degree of integration of the Canadian and US economies means that the effects of such tax changes can be significant. In a number of areas, however, undue restrictions on, or distortions of, crossborder investment remain, which could harm Canada’s economic interests.

Keywords: fiscal policy; border papers; Canada-US crossborder investment tax treatment (search for similar items in EconPapers)
JEL-codes: F21 F23 H2 (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (4)

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