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 competitior countries: the United States, South Korea and Italy. For the two North American countries, where tax regimes vary among provinces and states, the analysis focuses on Ontario and Quebec in Canada, and Ohio and Pennsylvania in the United States. The findings are based on tax laws in effect in 1985.