Policy Forum: International Effects of the 2017 US Tax Reform -- A View from the Front Line

Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 1, 2019

14 Pages Posted: 23 May 2019

See all articles by Peter A. Harris

Peter A. Harris

University of Cambridge - Faculty of Law

Michael Keen

International Monetary Fund (IMF) - Fiscal Affairs Department; CESifo (Center for Economic Studies and Ifo Institute); Institute for Fiscal Studies (IFS)

Li Liu

International Monetary Fund (IMF)

Date Written: April 23, 2019

Abstract

Proximity and close economic links put Canada on the front line in thinking through the effects of the US Tax Cuts and Jobs Act (TCJA). This article reviews the main channels by which the business tax provisions of the TCJA might affect Canada, and possible responses.

Keywords: tax reform, corporate taxes, international taxation, cross-border, investment, profit shifting

Suggested Citation

Harris, Peter A. and Keen, Michael and Liu, Li, Policy Forum: International Effects of the 2017 US Tax Reform -- A View from the Front Line (April 23, 2019). Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 1, 2019. Available at SSRN: https://ssrn.com/abstract=3362902

Peter A. Harris (Contact Author)

University of Cambridge - Faculty of Law ( email )

Michael Keen

International Monetary Fund (IMF) - Fiscal Affairs Department ( email )

700 19th Street, NW
Washington, DC 20431
United States

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

HOME PAGE: http://www.CESifo.de

Institute for Fiscal Studies (IFS)

7 Ridgmount Street
London, WC1E 7AE
United Kingdom

Li Liu

International Monetary Fund (IMF) ( email )

700 19th Street, N.W.
Washington, DC 20431
United States

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