Canada’s Tax Competitiveness After a Decade of Reforms: Still an Unfinished Plan ...
This paper addresses in depth the impact of both corporate taxes and royalties on the decision to invest in the oil and gas sector for British Columbia, Alberta, Saskatchewan, Nova Scotia and Newfoundland & Labrador and in comparison to Texas. Similar to Chen and Mintz (2009), we estimate the ma...
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ftdatacite:10.11575/sppp.v3i0.42330.g30217 2023-08-27T04:10:38+02:00 Canada’s Tax Competitiveness After a Decade of Reforms: Still an Unfinished Plan ... Mintz, Jack M. Chen, Duanjie 2010 application/pdf https://dx.doi.org/10.11575/sppp.v3i0.42330.g30217 https://journalhosting.ucalgary.ca/index.php/sppp/article/view/42330/30217 en eng The School of Public Policy Publications https://dx.doi.org/10.11575/sppp.v3i0.42330 Text article-journal Article ScholarlyArticle 2010 ftdatacite https://doi.org/10.11575/sppp.v3i0.42330.g3021710.11575/sppp.v3i0.42330 2023-08-07T14:24:23Z This paper addresses in depth the impact of both corporate taxes and royalties on the decision to invest in the oil and gas sector for British Columbia, Alberta, Saskatchewan, Nova Scotia and Newfoundland & Labrador and in comparison to Texas. Similar to Chen and Mintz (2009), we estimate the marginal effective tax rate on capital for the oil and gas sector, comparable to other sectors in the economy. In our assessment, we include federal and provincial corporate income taxes, sales taxes on capital purchases and other capital-related taxes in our assessment such as severance taxes and royalties. Except for oil and gas investments in Nova Scotia and Newfoundland & Labrador offshore developments, oil and gas investments bear a higher tax burden compared to other industries in Canada. In other words, oil and gas investments are generally not “subsidized” but bear a higher level of taxes and royalties on investment compared to other industries. ... : The School of Public Policy Publications, Vol 3 (2010) ... Article in Journal/Newspaper Newfoundland DataCite Metadata Store (German National Library of Science and Technology) Newfoundland Canada British Columbia ENVELOPE(-125.003,-125.003,54.000,54.000) |
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DataCite Metadata Store (German National Library of Science and Technology) |
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language |
English |
description |
This paper addresses in depth the impact of both corporate taxes and royalties on the decision to invest in the oil and gas sector for British Columbia, Alberta, Saskatchewan, Nova Scotia and Newfoundland & Labrador and in comparison to Texas. Similar to Chen and Mintz (2009), we estimate the marginal effective tax rate on capital for the oil and gas sector, comparable to other sectors in the economy. In our assessment, we include federal and provincial corporate income taxes, sales taxes on capital purchases and other capital-related taxes in our assessment such as severance taxes and royalties. Except for oil and gas investments in Nova Scotia and Newfoundland & Labrador offshore developments, oil and gas investments bear a higher tax burden compared to other industries in Canada. In other words, oil and gas investments are generally not “subsidized” but bear a higher level of taxes and royalties on investment compared to other industries. ... : The School of Public Policy Publications, Vol 3 (2010) ... |
format |
Article in Journal/Newspaper |
author |
Mintz, Jack M. Chen, Duanjie |
spellingShingle |
Mintz, Jack M. Chen, Duanjie Canada’s Tax Competitiveness After a Decade of Reforms: Still an Unfinished Plan ... |
author_facet |
Mintz, Jack M. Chen, Duanjie |
author_sort |
Mintz, Jack M. |
title |
Canada’s Tax Competitiveness After a Decade of Reforms: Still an Unfinished Plan ... |
title_short |
Canada’s Tax Competitiveness After a Decade of Reforms: Still an Unfinished Plan ... |
title_full |
Canada’s Tax Competitiveness After a Decade of Reforms: Still an Unfinished Plan ... |
title_fullStr |
Canada’s Tax Competitiveness After a Decade of Reforms: Still an Unfinished Plan ... |
title_full_unstemmed |
Canada’s Tax Competitiveness After a Decade of Reforms: Still an Unfinished Plan ... |
title_sort |
canada’s tax competitiveness after a decade of reforms: still an unfinished plan ... |
publisher |
The School of Public Policy Publications |
publishDate |
2010 |
url |
https://dx.doi.org/10.11575/sppp.v3i0.42330.g30217 https://journalhosting.ucalgary.ca/index.php/sppp/article/view/42330/30217 |
long_lat |
ENVELOPE(-125.003,-125.003,54.000,54.000) |
geographic |
Newfoundland Canada British Columbia |
geographic_facet |
Newfoundland Canada British Columbia |
genre |
Newfoundland |
genre_facet |
Newfoundland |
op_relation |
https://dx.doi.org/10.11575/sppp.v3i0.42330 |
op_doi |
https://doi.org/10.11575/sppp.v3i0.42330.g3021710.11575/sppp.v3i0.42330 |
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