Corporate Tax Reform Issues and Prospects for Canada by Robin Boadway & Jean-François Tremblay
Corporate Tax Reform Issues and Prospects for Canada by RobIn boadway & Jean-FRançoIs TRemblay MOWAT RESEARCH #88 APRIL 2014 | MOWATCENTRE.CA acknowledgements The authors would like to thank Matthew Mendelsohn for the general direction he provided and Leslie Cooke for invaluable drafting advice. advisory Panel The authors would like to thank the members of the advisory panel of this paper for their thoughtful and insightful comments. Their advice strengthened the paper significantly. The authors alone are responsible for the content and their recommendations in this report. Arthur Cockfield, Professor, Faculty of Law, Queen’s University Laura Jones, CEO, Executive Vice President, Canadian Federation of Independent Business Alex Himelfarb, Director, Glendon School of Public and International Affairs, York University Winston Woo, Director of Tax, Pensions and Government Programs, AGS Automotive Systems Paul Berg-Dick, Consulting Economist (Taxation), MEKA and Associates Mike Moffatt, Assistant Professor, Business, Economics, and Public Policy, Ivey School of Business, Western University Peter Van Dijk, Senior Vice President, Tax, TD Bank Group Armine Yalnizyan, Senior Economist, Canadian Centre for Policy Alternatives author Info Robin boadway Jean-François Tremblay Robin Boadway is Emeritus Professor of Economics at Queen’s University. Jean-François Tremblay is an associate Originally from Saskatchewan, he studied at Royal Military College, Oxford professor in the Department of Economics University and Queen’s University, and has spent his academic career at at the University of Ottawa. He specializes Queen’s. His research interests are in public economics and policy, and fiscal is public finance and his main areas of federalism. He is past Editor of the Journal of Public Economics and Canadian research are taxation theory and policy, Journal of Economics, and Past President of the International Institute of Public fiscal federalism, and economic growth.
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