The Corporate Capital Tax: Canada's Most Damaging Tax
The Corporate Capital Tax: Canada's Most Damaging Tax explains the nature of the Corporation Capital Tax and documents the extent to which it is used in different jurisdictions within Canada. The explanation makes it clear that the tax is probably the most damaging of all of the taxes on capital, primarily because it is payable whether or not a company has a profit. In addition, the study provides strong evidence that the tax has detrimental effects on productivity and economic growth.
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