TAX INCENTIVES, REVENUE TRANSFERS, AND THE TAXATION OF INCOME FROM FOREIGN INVESTMENT

Glenn Jenkins () and Antal Deutsch

No 1981-05, Development Discussion Papers from JDI Executive Programs

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.

Keywords: tax incentives; foreign investment; Canada (search for similar items in EconPapers)
JEL-codes: H87 (search for similar items in EconPapers)
Pages: 20 pages
Date: 1981-05
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