Tax Complexity in Canada: A Comparative Perspective
SSRN, ISSN: 1556-5068
2020
- 1,623Usage
- 8Captures
- 1Mentions
Metric Options: Counts1 Year3 YearSelecting the 1-year or 3-year option will change the metrics count to percentiles, illustrating how an article or review compares to other articles or reviews within the selected time period in the same journal. Selecting the 1-year option compares the metrics against other articles/reviews that were also published in the same calendar year. Selecting the 3-year option compares the metrics against other articles/reviews that were also published in the same calendar year plus the two years prior.
Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Article Description
Motivated by concerns about Canada’s tax system being overly complex, this study examines the Canadian corporate income tax system complexity faced by multinational corporations and compares it to the average complexity from other OECD countries, using the survey data of the Tax Complexity Index. I find that, with regard to the Canadian tax code, the most complex regulations are those on corporate reorganization, transfer pricing and controlled foreign corporations; while in relation to the Canadian tax framework the most complex areas are tax audits, tax law enactment and tax guidance. Relative to the other OECD countries, Canada has a medium level of total complexity. However, the tax code is slightly more complex than the average of the other OECD countries, driven by a higher overall complexity level of certain tax regulations in Canada, such as those on corporate reorganization. In contrast, the tax framework is similarly complex as the average of the other OECD countries. There are no substantial differences in the overall complexity level of the tax framework areas between Canada and the other OECD countries.
Bibliographic Details
http://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&scp=85112162865&origin=inward; http://dx.doi.org/10.2139/ssrn.3544366; https://www.ssrn.com/abstract=3544366; https://dx.doi.org/10.2139/ssrn.3544366; https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3544366; https://ssrn.com/abstract=3544366
Elsevier BV
Provide Feedback
Have ideas for a new metric? Would you like to see something else here?Let us know