Economics, Econometrics and Finance
8 years ago

Provincial tax rates in Canada influenced by federal tax decisions.

Canadian Journal of Economics/Revue canadienne d économique
An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada
Masayoshi Hayashi, Robin Boadway

Paper Summary

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The article examines how federal and provincial governments in Canada set corporate tax rates, and how these decisions affect each other. By analyzing tax data, the researchers found that provincial tax rates decrease when federal tax rates go up. Additionally, some provinces raise their tax rates in response to increases in other provinces' tax rates. This shows that there are significant interactions between different levels of government when it comes to setting business income taxes in Canada.