Author Description

The overall objective of this research is to examine the competitiveness of the Canadian tax system with special reference to the taxation of export earnings. This report compares the Canadian tax system with those of three competitor countries: the United States, Taiwan and the United Kingdom. For the two North American countries, where tax regimes vary among provinces and states, the analysis illustrates the tax systems of Ontario and Quebec in Canada, and North Carolina and Illinois in the United States. The findings are based on tax laws in effect in 1986.