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
Permanent link to this Catalogue record:
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| Department/Agency | Canada. Department of Finance. |
|---|---|
| Title | International implications of U.S. business tax reform / [by] Andrew B. Lyon ; prepared for the Technical Committee on Business Taxation. |
| Series title | Working paper96-6 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Other formats | Paper-[English] |
| 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. |
| Publishing information | Ottawa - Ontario : Finance Canada December 1996. |
| Description | 46p.graphs, references, tables |
| Catalogue number |
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| Subject terms | Taxes |