steadily improve their international competitiveness for investment and profits, Canada has failed to keep up. Seventeen …Over two decades, Canada gradually made its tax regime highly competitive by lowering its federal-provincial corporate … income tax rate and working to improve tax neutrality and broaden its corporate tax base. That has changed. Today, Canada …

This Working Paper assesses the impact on investment of a reduction in corporate taxes and the impact on employment … (1967), we estimate an investment function, which depends on the user cost of capital, one of whose determinants is the … short and long-term effects on investment in machinery and equipment. While the user cost of capital declines 0.9 percent …