Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul
Following a recent major overhaul of the U.S. corporate and personal tax system, there has been much concern expressed regarding Canada’s diminished tax advantage and its attractiveness as an investment destination in comparison to the U.S. Among the proposed tax policy responses, some in the busine...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Calgary
2018-10-01
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| Series: | The School of Public Policy Publications |
| Online Access: | https://journalhosting.ucalgary.ca/index.php/sppp/article/view/57017 |
| _version_ | 1818715661423083520 |
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| author | Philip Bazel Jack Mintz |
| author_facet | Philip Bazel Jack Mintz |
| author_sort | Philip Bazel |
| collection | DOAJ |
| description | Following a recent major overhaul of the U.S. corporate and personal tax system, there has been much concern expressed regarding Canada’s diminished tax advantage and its attractiveness as an investment destination in comparison to the U.S. Among the proposed tax policy responses, some in the business community have called for Canada to adopt accelerated deprecation for machinery, a central component of the U.S. corporate tax reform. The U.S. tax reform, known as the Tax Cuts and Jobs Act centered on two major corporate tax changes that dramatically reduced the marginal effective tax rate faced by large U.S. corporations. |
| first_indexed | 2024-12-17T19:06:55Z |
| format | Article |
| id | doaj.art-27a6862275aa4d27a959ebcec89feb2f |
| institution | Directory Open Access Journal |
| issn | 2560-8312 2560-8320 |
| language | English |
| last_indexed | 2024-12-17T19:06:55Z |
| publishDate | 2018-10-01 |
| publisher | University of Calgary |
| record_format | Article |
| series | The School of Public Policy Publications |
| spelling | doaj.art-27a6862275aa4d27a959ebcec89feb2f2022-12-21T21:35:58ZengUniversity of CalgaryThe School of Public Policy Publications2560-83122560-83202018-10-011110.11575/sppp.v11i0.57017Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax OverhaulPhilip BazelJack MintzFollowing a recent major overhaul of the U.S. corporate and personal tax system, there has been much concern expressed regarding Canada’s diminished tax advantage and its attractiveness as an investment destination in comparison to the U.S. Among the proposed tax policy responses, some in the business community have called for Canada to adopt accelerated deprecation for machinery, a central component of the U.S. corporate tax reform. The U.S. tax reform, known as the Tax Cuts and Jobs Act centered on two major corporate tax changes that dramatically reduced the marginal effective tax rate faced by large U.S. corporations.https://journalhosting.ucalgary.ca/index.php/sppp/article/view/57017 |
| spellingShingle | Philip Bazel Jack Mintz Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul The School of Public Policy Publications |
| title | Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul |
| title_full | Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul |
| title_fullStr | Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul |
| title_full_unstemmed | Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul |
| title_short | Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul |
| title_sort | tax policy trends canadian policy makers consider response to u s tax overhaul |
| url | https://journalhosting.ucalgary.ca/index.php/sppp/article/view/57017 |
| work_keys_str_mv | AT philipbazel taxpolicytrendscanadianpolicymakersconsiderresponsetoustaxoverhaul AT jackmintz taxpolicytrendscanadianpolicymakersconsiderresponsetoustaxoverhaul |