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Tax harmonization and tax competition : contrasting views and policy issues in three federations
Rounds, Taryn A. - 1992
Persistent link: https://www.econbiz.de/10000870352
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Enhancing Canada's international tax advantage : final report
2008
Persistent link: https://www.econbiz.de/10003906714
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Interaction between federal taxation and horizontal tax competition : theory and evidence from Canada
Rizzo, Leonzio - In: Public choice 144 (2010) 1/2, pp. 369-387
Persistent link: https://www.econbiz.de/10008658953
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Provincial tax priorities in a global and national economy : what's good for the goose is good for the gander
McKenzie, Kenneth J. - In: Canadian tax journal 48 (2000) 2, pp. 356-373
Persistent link: https://www.econbiz.de/10001492275
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Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax
Mintz, Jack - 2013
Persistent link: https://www.econbiz.de/10013075629
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The end of the Alberta tax advantage
Eisen, Ben; Lafleur, Steve; Palacios, Milagros - 2017
Persistent link: https://www.econbiz.de/10011580271
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Policy-induced internal migration : an empirical investigation of the Canadian case
Day, Kathleen Mary; Winer, Stanley L. - In: International tax and public finance 13 (2006) 5, pp. 535-564
Persistent link: https://www.econbiz.de/10003373211
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Tax competition and the creation of redundant products
DeBartolome, Charles A. M. - In: The Canadian journal of economics 40 (2007) 4, pp. 1213-1236
Persistent link: https://www.econbiz.de/10003595490
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Income shifting, investment, and tax competition : theory and evidence from provincial taxation in Canada
Mintz, Jack M.; Smart, Michael - 2001
companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning … suggests income shifting has pronounced effects on provincial tax bases in Canada. According to our preferred estimate, the …
Persistent link: https://www.econbiz.de/10011399729
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Can GTA municipalities raise property taxes? An analysis of tax competition and Revenue Hills
Tassonyi, Almos; Bird, Richard M.; Slack, Enid - 2015
Persistent link: https://www.econbiz.de/10011285436