Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?

Published: Apr 23, 2019
Abstract
The authors examine the implications of Canada's response to the 2017 US tax reform. Canada's focus on accelerated tax depreciation will achieve lower marginal effective tax rates on capital for taxpaying companies, well below the US levels achieved with the Tax Cuts and Jobs Act that came into effect on January 1, 2018. By ignoring neutrality, the government offsets some of the potential gains by reducing the tax burden on capital, thereby...
Paper Details
Title
Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?
Published Date
Apr 23, 2019
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