Periodically, tax systems need major reforms to remove the “barnacles” that accumulate under the short-term pressures of political expediency and to adapt to the long-term forces of technological and economic change. The current fiscal and economic problems that confront the provinces...

Reforming the Corporate Tax in a Changing World contains the six major papers presented at a symposium co-sponsored by the Canadian Tax Foundation and the University of Calgary's School of Public Policy, with an introduction by Bev Dahlby. The volume updates the analysis of corporate income tax...