Social Sciences
3 years ago

Taxing Capital Income in Canada: Reform for Equity and Efficiency

National Tax Journal
The Taxation of Capital Income in Canada: Analysis and Directions for Reform
Kenneth J. McKenzie

Paper Summary

The article discusses how capital income is taxed in Canada, focusing on corporate income tax, dividends, and capital gains. It suggests a rent-based tax for corporations and higher taxes on dividends and capital gains for individuals to balance fairness and efficiency.

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