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- Title
Taxes and tariffs and the evaluation of the benefit from foreign investment.
- Authors
Jenkins, Glenn P.
- Abstract
Abstract. This paper contains a framework for the estimation of the tax revenues gained by a country because it has access to foreign investment. Both private direct and indirect investment are considered along with foreign borrowing by the host country's government. This framework is used to evaluate the tax benefit received by Canada from this source for the period from 1965 to 1974. By 1974 the tax benefit from foreign investment had grown to between $2.2 and $3.4 billion annually. This is equivalent to between 1.5 and 2.5 per cent of Canada's gross national product.
- Subjects
CANADA; TAX revenue estimating; FOREIGN investments; GROSS national product
- Publication
Canadian Journal of Economics, 1979, Vol 12, Issue 3, p410
- ISSN
0008-4085
- Publication type
Article
- DOI
10.2307/134730