Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada

Vijay Jog and Jianmin Tang

International Tax and Public Finance, 2001, vol. 8, issue 1, 5-25

Abstract: An analysis of Canadiancorporate income tax revenues during the 1984–94 periodshows a relative shifting of tax revenue shares between Canadianand foreign-controlled corporations, and a substantial changein the debt levels of foreign-controlled corporations, as wellas Canadian-based multinationals. We claim that these changesmay have been associated with the tax reforms undertaken by theUnited States and Canada in the mid-1980s resulting in the relativechange in the tax rates between the two countries. We also hypothesizethat if this difference persists and in Canadian-controlled corporationscontinue to aggressively expand abroad, the Canadian corporatetax base could experience further pressure. Copyright Kluwer Academic Publishers 2001

Keywords: multi-national taxation; tax revenue impact (search for similar items in EconPapers)
Date: 2001
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DOI: 10.1023/A:1008749415492

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