Both federal and provincial governments in Canada levy corporate taxes on businesses in their jurisdictions, which potentially gives rise to horizontal and vertical tax externalities within the federation. Using a simple model of interdependent tax choices, we estimate tax-setting functions for...

We present a survey of key results from second-best optimal redistribution theory and their implications for tax-transfer policy. The core results include the Corlett-Hague theorem, the Deaton conditions, the production-efficiency theorem, the Atkinson-Stiglitz theorem, and the Mirrlees-Saez...

The authors model a firm that explores, develops, and extracts a depletable asset, taking into account various features of Canadian corporate and Ontario and Quebec mining tax law. They derive the user cost of capital and effective tax rate for investments undertaken by a mining firm....