| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A Calculation of the Marginal Effective Tax Rates for the Canadian Mining Industry |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
195 |
| A Note on Multiproduct Economies of Scale and Economies of Scope |
1 |
1 |
3 |
18 |
1 |
1 |
6 |
55 |
| A Note on Multiproduct Economies of Scale and Scope |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
45 |
| Alternative Views of the Corporate Tax: A Reassessment of the Carter Report Twenty Years Later |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
93 |
| An Empirical Estimate of Corportate Tax Refundability and Effective Tax Rates |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
78 |
| An Empirical Estimate of Imperfect Loss Offsetting and Effective Tax Rates |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
145 |
| An Empirical Study of the Impact of Corporate Taxation on the Debt Policy of Canadian Firms |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
478 |
| Canada Is Missing Out On Global Capital Market Integration |
0 |
0 |
1 |
42 |
0 |
0 |
1 |
139 |
| Capital Mobility and Tax Competition: A Survey |
0 |
0 |
2 |
605 |
2 |
3 |
9 |
1,297 |
| Capital mobility and tax competition |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
58 |
| Cash flow or income?: the choice of base for company taxation |
0 |
1 |
3 |
69 |
0 |
1 |
3 |
178 |
| Commodity Tax Competition Between Member States of a Federation |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
238 |
| Commodity tax competition between member states of a federation: equilibrium and efficiency |
1 |
1 |
1 |
24 |
2 |
2 |
4 |
76 |
| Commodity tax competition between member states of a federation: equilibrium and efficiency |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
183 |
| Coopération et design des institutions: une perspective économique. Autonomie, solidarité et coopération. Quelques enjeux du fédéralisme belge au 21e siècle, sous la direction de Philippe Cattoir, Philippe de Bruycker, Hugues Dumont, Henry Tulkens et Els Witte |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
24 |
| Corporate Taxation and the Cost of Holding Inventories |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
81 |
| Decomposing the Welfare Costs of Capital Tax Distortions: The Importance of Risk Assumptions |
0 |
0 |
0 |
32 |
1 |
1 |
1 |
204 |
| Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake |
0 |
0 |
1 |
122 |
0 |
0 |
1 |
269 |
| Global Implications of U.S. Tax Reform |
0 |
1 |
2 |
40 |
0 |
1 |
2 |
71 |
| Incentives for public investment under fiscal rules |
0 |
0 |
2 |
245 |
0 |
1 |
6 |
545 |
| Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada |
0 |
0 |
3 |
169 |
0 |
1 |
6 |
874 |
| Is There a Future for Capital Income Taxation? |
1 |
1 |
2 |
148 |
1 |
1 |
3 |
398 |
| Latin American taxation of foreign direct investment in a global economy |
0 |
0 |
0 |
3 |
0 |
1 |
1 |
12 |
| Mixed Enterprises and State Equity Financing of Industry |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
| Mixed Enterprises and State Equity Financing of Industry |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
26 |
| On the Neutrality of Flow-of-Funds Corporate Taxation |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
70 |
| Optimal Profit Taxation as a Means of Financial Intermediation Undertaken by the Government |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
67 |
| Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
90 |
| Optimality properties of alternative systems of taxation of foreign capital income |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23 |
| Public production and shadow pricing in a model of disequilibirum in labour and capital markets |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
| Public-Private Mixed Enterprises: The Canadian Example |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
288 |
| Risk Taking and Full Loss Offset Corporate Taxation with Interest Deductibility |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
343 |
| SMALL ENTERPRISES TAX POLICY: EFFECTS ON MARKET PRICE, INDUSTRY PROFITS AND ALLOCATIVE EFFICIENCY IN A DOMINANT FIRM MODEL |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
433 |
| Shadow pricing of labour and capital in an economy with unemployed labour |
0 |
0 |
1 |
5 |
0 |
0 |
2 |
20 |
| Spanning and Financial Intermediation with Incomplete Markets |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
159 |
| Squeaky Hinges: Widening the Door to Canadian Cross-border Investment |
0 |
0 |
0 |
29 |
0 |
0 |
0 |
100 |
| Strategic use of tax rates and credits in a model of international corporate income tax competition |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1,245 |
| Tax holidays and investments |
0 |
0 |
0 |
101 |
0 |
0 |
0 |
245 |
| Tax-Exempt Investors and the Asset Allocation Puzzle |
0 |
0 |
0 |
27 |
1 |
1 |
1 |
287 |
| Tax-exempt investors and the asset allocation puzzle |
0 |
0 |
0 |
84 |
0 |
0 |
2 |
640 |
| Taxation and Business Activity: A Survey |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
96 |
| Taxation and the Financial Structure of German Outbound FDI |
0 |
0 |
0 |
347 |
1 |
3 |
10 |
959 |
| Taxation and the Firm's Leverage Decision: A Survey of Theoretical Issues |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
165 |
| Taxation of Financial Intermediation Activities in Hong Kong |
0 |
0 |
0 |
40 |
0 |
0 |
0 |
172 |
| Taxation of Investment and Finance in an International Setting: Implications for Tax Competition |
0 |
0 |
0 |
187 |
0 |
0 |
0 |
514 |
| Taxation, Inflation and the User Cost of Capital in Canada |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
320 |
| Taxation, SMEs and Entrepreneurship |
0 |
0 |
2 |
504 |
0 |
1 |
12 |
1,285 |
| Taxing foreign income in capital-importing countries: Thailand's perspective |
0 |
0 |
0 |
53 |
0 |
0 |
0 |
527 |
| Taxing issues with privatization: a checklist |
0 |
0 |
1 |
119 |
1 |
1 |
3 |
574 |
| The OECD Convention: A ``Model" for Corporate Tax Harmonization? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
18 |
| The Regulation of Financial Institutions in Canada: An Evaluation of the Blenkarn Committee Report |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
132 |
| The Role of Allocation in a Globalized Corporate Income Tax |
0 |
0 |
1 |
44 |
0 |
0 |
2 |
179 |
| The User Cost of Capital With Imperfect Loss Offset Taxes |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
127 |
| Two Different Conflicts in Federal Systems: An Application to Canada |
0 |
1 |
2 |
15 |
0 |
1 |
3 |
38 |
| U.S. Interest Allocation Rules: Effects and Policy |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
454 |
| U.S. Interest Allocation Rules: Effects and Policy |
0 |
0 |
1 |
133 |
0 |
0 |
1 |
1,218 |
| US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit |
0 |
0 |
0 |
19 |
0 |
0 |
0 |
130 |
| US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes |
0 |
0 |
1 |
10 |
0 |
0 |
2 |
65 |
| What determines the use of holding companies and ownership chains? |
0 |
0 |
6 |
382 |
0 |
1 |
13 |
1,077 |
| «Neutral» Profit Taxation, Risk Taking and Optimal Profit Taxation |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
25 |
| Total Working Papers |
3 |
6 |
35 |
3,640 |
11 |
26 |
119 |
17,861 |
| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| 2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform |
0 |
0 |
0 |
105 |
0 |
1 |
5 |
368 |
| 2012 Annual Global Tax Competitiveness Ranking - A Canadian Good News Story |
0 |
0 |
1 |
2 |
0 |
1 |
2 |
20 |
| 2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
17 |
| 2015 Tax-Competitveness Report: Canada is losing its Attractiveness |
0 |
0 |
1 |
10 |
0 |
0 |
1 |
56 |
| 2017 Tax Competitiveness Report: The Calm Before the Storm |
0 |
0 |
1 |
17 |
0 |
0 |
2 |
46 |
| 2020 TAX COMPETITIVENESS REPORT: CANADA’S INVESTMENT CHALLENGE |
0 |
0 |
0 |
2 |
0 |
0 |
3 |
19 |
| A 2017 Update of Taxation of Oil Investments in Canada and the United States: How U.S. Tax Reform Could Affect Competitiveness |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
42 |
| A Decade of Reforms: Still an Unfinised Plan |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
| A New Approach to Improving Small-Business Tax Competitiveness |
0 |
0 |
2 |
2 |
0 |
0 |
3 |
11 |
| A Profound Tax Reform: Harmonization on Prince Edward Island's Competitiveness |
0 |
0 |
0 |
2 |
0 |
1 |
1 |
18 |
| A Proposal for a "Big Bang" Corporate Tax Reform |
0 |
0 |
1 |
3 |
0 |
0 |
4 |
13 |
| A note on multiproduct economies of scale and economies of scope |
0 |
0 |
0 |
18 |
0 |
0 |
0 |
47 |
| Alberta's New Royalty Regime is a Step Towards Competitivness: A 2016 Update |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
15 |
| An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates |
1 |
1 |
1 |
71 |
1 |
1 |
1 |
230 |
| Assessing Ontario's Fiscal Competitiveness |
0 |
0 |
1 |
47 |
0 |
0 |
1 |
244 |
| British Columbia's Harmonized Sales Tax: A Giant Leap in the Province's Competitiveness |
0 |
0 |
0 |
4 |
1 |
1 |
1 |
20 |
| Canada's 2010 Tax Competitiveness Ranking: Moving to the Average but Biased Against Services |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
9 |
| Canada's Foreign Direct Investment Challenge: Reducing Barriers and Ensuring a Level Playing Field in Face of Sovereign Wealth Funds and State-Owned Enterprises |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
10 |
| Canadian Manufacturing Malaise: Three Hypotheses |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
32 |
| Capital Mobility and Tax Competition |
0 |
0 |
0 |
77 |
0 |
0 |
2 |
190 |
| Capturing Economic Rents from Resources through Royalties and Taxes |
0 |
0 |
0 |
5 |
0 |
1 |
3 |
25 |
| Cash Flow or Income? The Choice of Base for Company Taxation |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
266 |
| Commodity tax competition between member states of a federation: equilibrium and efficiency |
0 |
0 |
2 |
366 |
2 |
4 |
11 |
695 |
| Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment |
0 |
0 |
0 |
62 |
0 |
1 |
1 |
378 |
| Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience |
0 |
0 |
3 |
25 |
0 |
0 |
4 |
72 |
| Corporate Minimum Tax Options |
0 |
0 |
6 |
6 |
0 |
0 |
11 |
11 |
| Corporate Tax Harmonization in Europe: It's All About Compliance |
0 |
1 |
3 |
451 |
0 |
2 |
4 |
1,251 |
| Corporate Tax Holidays and Investment |
0 |
0 |
0 |
1 |
0 |
0 |
6 |
628 |
| Corporate Taxation and the Cost of Holding Inventories |
0 |
0 |
0 |
19 |
0 |
0 |
0 |
187 |
| Corporation tax: a survey |
0 |
0 |
3 |
481 |
0 |
1 |
6 |
1,043 |
| Corrigendum to "Transfer pricing rules and corporate tax competition": [J. Public Economics, 60 (1996) 401-422] |
0 |
0 |
0 |
29 |
0 |
0 |
0 |
97 |
| Editor's note |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
16 |
| Editorial Note |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23 |
| Editorial Note |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
29 |
| Editorial Note |
0 |
0 |
1 |
3 |
0 |
0 |
1 |
36 |
| Editorial note |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
23 |
| Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
34 |
| European company tax reform: prospects for the future; company taxation and the internal market |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
8 |
| Exploring Formula Allocation for the European Union |
0 |
0 |
2 |
99 |
0 |
2 |
4 |
275 |
| Federal and Provincial Tax Reforms: Let's Get Back on Track |
0 |
0 |
0 |
58 |
0 |
0 |
1 |
174 |
| Federal-Provincial Business Tax Reforms: A Growth Agenda with Competitive Rates and a Neutral Treatment of Business Activities |
0 |
0 |
0 |
7 |
0 |
0 |
0 |
19 |
| Fixing Saskatchewan's Potash Royalty Mess: A New Approach for Economic Efficiency and Simplicity |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
26 |
| Getting Financial Regulations Right: Avoiding Unintended Effects |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
22 |
| Global Implications of U.S. Tax Reform |
1 |
1 |
1 |
14 |
1 |
2 |
2 |
52 |
| Globalization of the Corporate Income Tax: The Role of Allocation |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
530 |
| Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax |
0 |
0 |
2 |
122 |
1 |
1 |
4 |
400 |
| Implications of the Recommendations of the Expert Panel on Federal Support to Research and Development |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
21 |
| Income Adequacy Among Canadian Seniors: Helping Singles Most |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
20 |
| Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada |
0 |
4 |
10 |
397 |
2 |
8 |
31 |
1,194 |
| Introduction to the special issue on public finance, public debt and global recovery |
0 |
0 |
0 |
13 |
0 |
0 |
0 |
59 |
| L'exonération cumulative des gains en capital: Une évaluation |
0 |
0 |
0 |
13 |
0 |
1 |
1 |
166 |
| Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies |
0 |
0 |
0 |
26 |
0 |
0 |
1 |
87 |
| Marginal Effective Tax Rates for Capital in the Canadian Mining Industry |
0 |
0 |
0 |
49 |
0 |
0 |
0 |
875 |
| Measuring Effective Tax Rates For Oil and Gas in Canada |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
17 |
| Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach |
0 |
0 |
0 |
1 |
0 |
1 |
2 |
11 |
| Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach |
0 |
0 |
2 |
99 |
0 |
1 |
3 |
268 |
| Muddling Up the Market: New Market Regulations May Do More Harm than Good to the Integrity of Markets |
0 |
0 |
0 |
2 |
0 |
1 |
1 |
22 |
| No More Second-Class Taxpayers: How Income Splitting Can Bring Fairness to Canada's Single-Income Families |
0 |
0 |
1 |
2 |
0 |
0 |
1 |
24 |
| Not Just for Americans: The Case for Expanding Reciprocal Tax Exemptions for Foreign Investments by Pension Funds |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
17 |
| On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country |
0 |
0 |
0 |
50 |
0 |
0 |
0 |
265 |
| Ontario's Bold Move to Create Jobs and Growth: Impact of the 2009 Ontario Budget and Other Recent Tax Measures on Investment, Jobs, and Income |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
11 |
| Optimal Public Infrastructure: Some Guideposts to Ensure we don't Overspend |
0 |
0 |
0 |
3 |
0 |
0 |
1 |
31 |
| Optimality properties of alternative systems of taxation of foreign capital income |
0 |
0 |
0 |
60 |
0 |
0 |
0 |
195 |
| Policy Advice to Alberta's New Premier |
0 |
0 |
1 |
2 |
0 |
0 |
1 |
10 |
| Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy? |
0 |
0 |
0 |
7 |
1 |
1 |
4 |
32 |
| Potash Taxation: How Canada's Regime is Neither Efficient nor Competitive from an International Perspective |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
31 |
| Public production and shadow pricing in a model of disequilibrium in labour and capital markets |
0 |
0 |
0 |
4 |
0 |
0 |
1 |
41 |
| Putting the Alberta Budget on a New Trajectory |
0 |
0 |
0 |
19 |
0 |
0 |
0 |
63 |
| Realization and Revenue Effects of Lifetime Capital Gains Exemptions |
0 |
0 |
0 |
40 |
0 |
0 |
0 |
569 |
| Reform Proposals for Replenishing Retirement Savings |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19 |
| Repairing Canada's Mining-Tax System to be Less Distorting and Complex |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
20 |
| Reply/Réponse Fiscal Competitiveness and Total Competitiveness: A Note |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
50 |
| Richard Miller Bird 1938–2021 |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
12 |
| Risk and Economic Policy |
0 |
0 |
0 |
36 |
0 |
0 |
0 |
260 |
| Shadow pricing of labour and capital in an economy with unemployed labour |
0 |
0 |
1 |
26 |
0 |
0 |
2 |
95 |
| Small Business Taxation: Revamping Incentives to Encourage Growth |
0 |
0 |
1 |
13 |
0 |
0 |
9 |
45 |
| Some Additional Results on Investment, Risk Taking, and Full Loss Offset Corporate Taxation with Interest Deductibility |
0 |
0 |
0 |
41 |
0 |
0 |
0 |
147 |
| Sovereign Wealth and Pension Funds Controlling Canadian Businesses: Tax-Policy Implications |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
16 |
| Tax Impact of BC's HST Debate on Investment and Competitiveness |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7 |
| Tax Policy Trends: Republicans Reveal Proposed Tax Overhaul |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
12 |
| Tax Policy Trends: Small Business Tax Cut not Enough – U.S. Tax Reforms will make U.S. more Attractive for Start-Ups |
0 |
0 |
1 |
17 |
0 |
0 |
2 |
45 |
| Tax-exempt investors and the asset allocation puzzle |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
88 |
| Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada |
0 |
0 |
2 |
150 |
0 |
0 |
4 |
1,701 |
| Taxing Canada's Cash Cow: Tax and Royalty Burdens on Oil and Gas Investments |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
17 |
| Taxing Stock Options: Efficiency, Fairness and Revenue Implications |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
22 |
| The 2014 Global Tax Competitiveness Report: A Proposed Business Tax Reform Agenda |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
29 |
| The 2019 Tax Competitiveness Report: Canada’s Investment and Growth Challenge |
0 |
0 |
2 |
16 |
1 |
1 |
8 |
60 |
| The Coming Energy Transition: Industry’s Opportunities Are Not Just In Canada |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
1 |
| The Distribution of Incomes and Taxes/Transfers in Canada: A Cohort Analysis |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
26 |
| The Free Ride is Over: Why Cities, and Citizens, Must Start Paying for Much-Needed Infrastructure |
0 |
0 |
1 |
2 |
0 |
0 |
2 |
22 |
| The Global Corporate Minimum Tax: A Cure or Not? |
1 |
1 |
6 |
14 |
1 |
2 |
14 |
25 |
| The Lifetime Capital Gains Exemption: An Evaluation |
0 |
0 |
0 |
117 |
0 |
1 |
1 |
596 |
| The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field |
0 |
0 |
0 |
62 |
0 |
0 |
0 |
192 |
| The Problem with the Low-Tax Backlash: Rethinking Corporate Tax Policies to Adjust for Uneven Reputational Risks |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
41 |
| The Role of Wealth Taxation in the Overall Tax System |
0 |
0 |
0 |
50 |
0 |
0 |
1 |
123 |
| The Thorny Problem of Implementing New Consumption Taxes |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
14 |
| The Tricky Art of Measuring Fossil Fuel Subsidies: A Critique of Existing Studies |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
20 |
| The deductibility of provincial business taxes in a federation with vertical fiscal externalities |
0 |
0 |
0 |
26 |
0 |
0 |
0 |
145 |
| The deductibility of provincial business taxes in a federation with vertical fiscal externalities |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
| The effectiveness of corporate tax incentives for foreign investment in the presence of tax crediting |
0 |
0 |
1 |
133 |
0 |
1 |
2 |
294 |
| The optimal threshold for a value-added tax |
1 |
2 |
22 |
806 |
5 |
8 |
45 |
1,769 |
| Transfer pricing rules and corporate tax competition |
0 |
0 |
2 |
321 |
0 |
0 |
4 |
872 |
| Two Different Conflicts in Federal Systems: An Application to Canada |
0 |
1 |
1 |
7 |
0 |
1 |
5 |
45 |
| U.S. interest-allocation rules: Effects and policy |
0 |
0 |
0 |
18 |
0 |
0 |
0 |
188 |
| US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes |
0 |
0 |
0 |
4 |
0 |
0 |
3 |
66 |
| Wealth Taxation in Canada: An Introduction |
0 |
0 |
0 |
47 |
0 |
0 |
0 |
144 |
| Whether it is the U.S. House or Senate Tax Cut Plan – It’s Trouble for Canadian Competitiveness |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
37 |
| Will Alberta Lost its Tax Advantage? |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
15 |
| Total Journal Articles |
4 |
11 |
86 |
4,913 |
16 |
48 |
245 |
19,047 |
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