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Ottawa, March 25, 1997
1997-026

Technical Committee on Business Taxation Releases Independent Research Studies

Related documents: 

• Research Studies.

The Technical Committee on Business Taxation has released a number of research studies prepared by outside experts. The Committee commissioned these studies to provide analysis of some of the issues being considered under its mandate.

"These studies are being released to make their analysis available for information and comment," said Committee Chair Jack Mintz. "The papers were prepared independently of the Committee and have received only limited evaluation. The views they contain are those of the authors and not necessarily those of either the Technical Committee or the Department of Finance."

The Technical Committee is an independent panel of legal, accounting and economics professionals with expertise in the taxation field. It was established following the 1996 federal budget to review Canada's business taxation system with a view to promoting job creation and economic growth, facilitating compliance and administration, and enhancing fairness. The Committee will report by the end of 1997, and consultations with the public will follow the release of the report.

A list of completed research studies follows. They may be requested from:

Distribution Centre
Department of Finance
300 Laurier Avenue West
Ottawa, Ontario K1A 0G5
Telephone: (613) 995-2855
Facsimile: (613) 996-0518

___________________
For further information:

Jack Mintz
Chair, Technical Committee on Business Taxation
(613) 992-1785 

Technical Committee on Business Taxation
Completed Research Studies

WORKING PAPER 96-1

• Comparison and Assessment of the Tax Treatment of Foreign-Source Income in Canada, Australia, France, Germany and the United States
  Brian Arnold (Goodman Phillips & Vineberg)
  Jinyan Li and David Sandler (University of Western Ontario)

WORKING PAPER 96-2

• Why Tax Corporations
  Richard Bird (University of Toronto)

WORKING PAPER 96-3

• Tax Policy and Job Creation: Specific Employment Incentive Programs
  Ben Cherniavsky (Technical Committee Research Analyst)

WORKING PAPER 96-4

• The Effects of Taxation on U.S. Multinationals
  and Their Canadian Affiliates
  Jason Cummins (New York University)

WORKING PAPER 96-5

• The Integration of Corporate and Personal Taxes in Europe:
  The Role of Minimum Taxes on Dividend Payments
  Michael Devereux (Keele University)

WORKING PAPER 96-6

• International Implications of U.S. Business Tax Reform
  Andrew Lyon (University of Maryland)

WORKING PAPER 96-7

• The Economic Effects of Dividend Taxation
  Ken McKenzie (University of Calgary)
  Aileen Thompson (Carleton University)

WORKING PAPER 96-8

• Capital Tax Issues
  Peter McQuillan and Cal Cochrane (KPMG Toronto)

WORKING PAPER 96-9

• Compliance Issues: Small Business and the Corporate Income Tax System
  Robert Plamondon (Ottawa)

WORKING PAPER 96-10

• Study on Transfer Pricing
  Robert Turner (Ernst & Young, Toronto)

WORKING PAPER 96-11

• The Interaction of Federal and Provincial Taxes on Businesses
  Marianne Vigneault (Bishop's University)
  Robin Boadway (Queen's University)

WORKING PAPER 96-12

• Taxation of Inbound Investment
  Gordon Williamson (Arthur Andersen, Toronto)