The Efficiency and Fairness Case for Private Corporation Tax Reform
Background notes prepared for private corporation tax event: “Taxing Small Corporations: Increasing Fairness or Undermining Growth?” University of Calgary School of Public Policy September 14, 2017 Kevin Milligan, UBC Vancouver School of Economics, kevin.milligan@ubc.ca PDF of these comments available here. Introduction Other speakers have covered the details of the proposed reform package in detail, so […]