This paper examines American state and Canadian provincial data to estimate the extent to which manufacturers minimize subnational tax payments by managing four key components of subnational tax returns: taxable income, sales, compensation, and assets. To our knowledge, this is the first study...

This paper develops a model of dynamic tax planning in which the implementation of a tax plan involves exercising the option regarding an irreversible investment or financing structure choice. The model is applied to a common estate freeze tax plan. Undertaking an estate freeze requires a...

In this qualitative research, we explore the deployment of electronic commerce by Canadian firms in the global marketplace, with an emphasis on the implications of e-commerce for tax planning. The business press and various governmental task forces discuss concerns created by e-commerce for...

The importance of Canada Revenue Agency (CRA) audits to the administration of the Canadian tax system is self-evident. So is the need for CRA to conduct high-quality audits. While audit outcomes are subject to appeals and court challenge, it is not desirable to rely frequently on appeals and the...

This paper develops a model of dynamic tax planning in which the implementation of a tax plan involves exercising the option regarding an irreversible investment or financing structure choice. The model is applied to a common estate freeze tax plan. Undertaking an estate freeze requires a...