The 2014 C.D. Howe Institute Business Tax Burden Ranking

11 Pages Posted: 7 Nov 2014

See all articles by Adam Found

Adam Found

University of Toronto

Benjamin Dachis

C.D. Howe Institute

Peter Tomlinson

University of Toronto

Date Written: October 29, 2014

Abstract

Saint John, Charlottetown and Montreal have the highest tax burdens on new business amongst major Canadian cities, according to a new C.D. Howe Institute report. In “The 2014 C.D. Howe Institute Business Tax Burden Ranking,” authors Adam Found, Benjamin Dachis and Peter Tomlinson conduct groundbreaking research that includes business property taxes and land transfer taxes in measuring the tax bite that can drive away or attract new business investment.

Keywords: Fiscal Policy and Tax Competitiveness

JEL Classification: H25, H71

Suggested Citation

Found, Adam and Dachis, Benjamin and Tomlinson, Peter, The 2014 C.D. Howe Institute Business Tax Burden Ranking (October 29, 2014). C.D. Howe Institute e-brief 187, Available at SSRN: https://ssrn.com/abstract=2520025 or http://dx.doi.org/10.2139/ssrn.2520025

Adam Found

University of Toronto ( email )

105 St George Street
Toronto, Ontario M5S 3G8
Canada

Benjamin Dachis (Contact Author)

C.D. Howe Institute ( email )

67 Yonge St., Suite 300
Toronto, Ontario M5E 1J8
Canada

Peter Tomlinson

University of Toronto ( email )

105 St George Street
Toronto, Ontario M5S 3G8
Canada

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