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Ottawa, October 10, 1997
1997-089
Technical Committee on Business Taxation Releases Additional Independent Research Studies
Related documents:
The Technical Committee on Business Taxation today released an additional three research studies. The studies, prepared by outside experts commissioned by the Committee to provide analysis on issues it is considering, add to the 12 papers released this past March.
The titles of the studies released today are: The Sensitivity of the Corporate Income Tax to the Statutory Rate; The Income Tax Compliance Burden on Canadian Big Business; and, Taxes, the Cost of Capital and Investment: A Comparison of Canada and the United States.
"These studies will assist the Committee in its review and further Canadians' understanding of the business taxation issues the country faces," said Committee Chair Jack Mintz. He reiterated that the studies were prepared independently of the Committee, have received only limited evaluation, and contain the views of the authors and not necessarily those of either the Technical Committee or the Department of Finance.
The 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 all 15 research studies released to date follows. Hard copies may be requested from the Distribution Centre of the Department of Finances and/or accessed from the department's Internet site:
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 97-1
The Sensitivity of the Corporate Income Tax to the Statutory Rate
Peter Dungan, Steve Murphy, Thomas A. Wilson (University of Toronto)
- WORKING PAPER 97-2
The Income Tax Compliance Burden on Canadian Big Business
Brian Erard (Carleton University)
- WORKING PAPER 97-3
Taxes, the Cost of Capital, and Investment: A Comparison of Canada and the United States
Kenneth J. McKenzie (University of Calgary)
Aileen J. Thompson (Carleton University)
- 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 Daniel 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)
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