International implications of U.S. business tax reform / [by] Andrew B. Lyon ; prepared for the Technical Committee on Business Taxation.  : F21-4/96-6E-PDF

This paper examines the effects of recent tax law changes in the United States and the potential for fundamental tax reform to alter the incentives facing businesses in their real and financial behaviour. After first providing an overview of the tax system of the United States, the paper examines the changes enacted as part of the 1986 Tax Reform Act affecting business taxation at both the domestic and international level.--Abstract

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publications.gc.ca/pub?id=9.572338&sl=1

Renseignements sur la publication
Ministère/Organisme Canada. Department of Finance.
Titre International implications of U.S. business tax reform / [by] Andrew B. Lyon ; prepared for the Technical Committee on Business Taxation.
Titre de la série Working paper96-6
Type de publication Série - Voir l'enregistrement principal
Langue [Anglais]
Autres langues publiées [Français]
Format Électronique
Document électronique
Autres formats offerts Papier-[Anglais]
Note(s) "This paper examines the effects of recent tax law changes in the United States and the potential for fundamental tax reform to alter the incentives facing businesses in their real and financial behaviour. After first providing an overview of the tax system of the United States, the paper examines the changes enacted as part of the 1986 Tax Reform Act affecting business taxation at both the domestic and international level."--Abstract.
Information sur la publication Ottawa - Ontario : Finance Canada December 1996.
Description 46p.graphs, references, tables
Numéro de catalogue
  • F21-4/96-6E-PDF
Descripteurs Taxes
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