This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

Prince Edward Island's decision to harmonize its provincial sales tax with the federal GST next year will bring Canada's smallest province huge benefits; consumers and businesses will reap the rewards. While services will be taxed higher, the removal of PST on purchases of goods and services...

British Columbia's harmonization of its sales tax with the federal goods and services tax (GST) will result in a giant leap in the province's competitiveness, both domestically and internationally.By 2020, the combined effect of federal and provincial corporate tax cuts and sales tax...