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 …

companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning … records suggests income shifting has pronounced effects on provincial tax bases in Canada. According to our preferred estimate …

companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning … records suggests income shifting has pronounced effects on provincial tax bases in Canada. According to our preferred estimate …

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 …

-tax country induces bunching. Such bunching promotes investment incentives in the low-tax as well as the high-tax country. In … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit … investment incentives and transfer pricing induces inefficiently low taxes. …

; multinational enterprises ; discrete investment …

, centralization of investment decisions has the potential of welfare improvement. It can lead to an increase in private and public … investment and enhances transitory growth. …