Business Investment

Giving with One Hand, Taking Away with the Other: Canada’s Tax System and Research and Development

<time datetime="2006-10-01T00:00:00-04:00">October 1, 2006</time>

Historical Marginal Effective Tax Rates by Province and Industry: Supplementary Information for “Business Tax Reform: More Progress Needed”

Business Tax Reform: More Progress Needed

Unfinished Business: Achieving Neutral Taxation of Corporations and Income Trusts

<time datetime="2005-12-21T04:00:00-05:00">December 21, 2005</time>

Attention G-7 Leaders: Investment Taxes Can Harm Your Nations' Health

<time datetime="2005-09-01T00:00:00-04:00">September 1, 2005</time>

Corporate Tax Changes, 2004: Federal and Provincial Governments Part Ways - Canadians Pay a Price

<time datetime="2004-10-01T00:00:00-04:00">October 1, 2004</time>

Intelligence Memos

Kronick, Bafale – Unpacking Canada's Persistent SME Growth Problem

To: Canada’s Policymakers From: Jeremy M. Kronick and Mawakina Bafale Date: September 13, 2022 Re: Unpacking Canada's Persistent SME Growth Problem Only 2 percent of mid-sized…

Op-Ed

R&D tax credit review needs to focus on the right issues – Financial Post Op-Ed

Canada is not keeping up in the global competition for innovation-led growth and prosperity. Our research and development intensity is low relative to other countries and not enough of our inventions…

Intelligence Memos

Kronick, Bafale – Deepening Canadian Capital Markets

Canada’s small and medium enterprises are facing numerous challenges that impede their ability to scale up. The C.D. Howe Institute has launched a policy working group to explore ways governments can…