Open AccessPolicy Forum: International Effects of the 2017 US Tax Reform—A View from the Front Line
Author(s) -
Peter Harris,
Michael Keen,
Li Liu
Publication year - 2019
Publication title -
canadian tax journal/revue fiscale canadienne
Language(s) - English
Resource type - Journals
ISSN - 0008-5111
DOI - 10.32721/ctj.2019.67.1.pf.harris
Subject(s) - front line , tax reform , front (military) , tax credit , ad valorem tax , economics , value added tax , line (geometry) , public economics , political science , engineering , law , mechanical engineering , geometry , mathematics
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.
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