Alternative Views of the Corporate Tax: A Reassessment of the Carter Report Twenty Years Later

Jack Mintz

Working Paper from Economics Department, Queen's University

Abstract: Corporate tax reform in Canada is considered in relation to the recommendations made by the Carter Report twenty years ago. Carter's recommendations on corporate tax and integration is contrasted to the existing tax system and alternative corporate tax bases. Reform aimed at broadening the corporate tax base, so that equity income is withheld, is only appropriate under special circumstances. A tax on rents or dividends may be superior.

Pages: 51 pages
Date: 1987
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Persistent link: https://EconPapers.repec.org/RePEc:qed:wpaper:683

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