The Interaction of Federal and Provincial Taxes on Businesses

By Marianne Vigneault, Robin W. Boadway, Canada. Technical Committee on Business Taxation

The Interaction of Federal and Provincial Taxes on Businesses
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This paper provides an analysis of the ways in which the interaction between federal and provincial taxes on businesses can create distortions in the levels and types of taxation and identifies ways in which these distortions can be minimized or even eliminated.

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