Tax Policy Trends: Canadian Policy Makers Consider Response to U.S. Tax Overhaul
DOI :
https://doi.org/10.11575/sppp.v11i0.57017Résumé
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.Téléchargements
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