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2012 annual global tax competitiveness ranking




Since 2000, Canada has been remarkably successful in building a more competitive corporate tax system, principally by lowering tax rates and broadening the tax base. Canada's marginal effective tax rate (METR) is now the lowest, and hence the most tax-competitive among the G-7, the 20th most tax-competitive in the 34-member OECD, and 57th among the 90 countries surveyed in this paper. The result has been greater investment and improved economic growth despite recessionary pressures.



government politics economy taxation finance recession canada business capital investments corporations depreciation economic growth government policy investments earnings cost of capital government budget tax rate taxes corporate income tax gdp revenues corporate tax rate of return business finance competition (companies) economy, business and finance tax base government finances fifo and lifo accounting


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