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
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.572338&sl=1
Ministère/Organisme | Canada. Department of Finance. |
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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 |
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Descripteurs | Taxes |