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March 14, 2019

US tax changes should trigger broader reform in Canada according to a new report from the C.D. Howe Institute.

In “Tax Policy Next to the Elephant: Business Tax Reform in the Wake of the US Tax Cuts and Jobs Act,” authors Kenneth McKenzie and Michael Smart argue US tax reform provides Canada an opportunity to make a bold move toward a corporate tax system that is grounded in sound tax policy principles, is less distortionary, promotes economic growth and prosperity, and restores Canada’s tax competitiveness.

Kenneth J. McKenzie
Kenneth McKenzie

Kenneth J. McKenzie is a Professor in the Department of Economics and Distinguished Fellow in the School of Public Policy at the University of Calgary.  His principle area of research is public economics, with an emphasis in taxation.

Michael Smart

Michael Smart is a Professor at the Department of Economics at the University of Toronto.