The 2019 Tax Competitiveness Report: Canada’s Investment and Growth Challenge
Abstract
After a decade of corporate tax reform, the 2012 Tax Competitiveness Report (Chen and Mintz 2012) came to the conclusion that Canada’s record was a good news story: more investment and growth with corporate tax revenues as a share of GDP little changed despite the sharp reduction in the general corporate income tax rate. Since that time, much has changed.
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