{"title":"政策论坛:2017年美国税改的国际效应——来自前线的观点","authors":"P. Harris, M. Keen, L. Liu","doi":"10.32721/CTJ.2019.67.1.PF.HARRIS","DOIUrl":null,"url":null,"abstract":"Proximity and close economic links put Canada on the front line in thinking through the effects of the US Tax Cuts and Jobs Act (TCJA). This article reviews the main channels by which the business tax provisions of the TCJA might affect Canada, and possible responses.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.9000,"publicationDate":"2019-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Policy Forum: International Effects of the 2017 US Tax Reform -- A View from the Front Line\",\"authors\":\"P. Harris, M. Keen, L. Liu\",\"doi\":\"10.32721/CTJ.2019.67.1.PF.HARRIS\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Proximity and close economic links put Canada on the front line in thinking through the effects of the US Tax Cuts and Jobs Act (TCJA). This article reviews the main channels by which the business tax provisions of the TCJA might affect Canada, and possible responses.\",\"PeriodicalId\":54058,\"journal\":{\"name\":\"EJournal of Tax Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.9000,\"publicationDate\":\"2019-04-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"EJournal of Tax Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32721/CTJ.2019.67.1.PF.HARRIS\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"EJournal of Tax Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32721/CTJ.2019.67.1.PF.HARRIS","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"LAW","Score":null,"Total":0}
Policy Forum: International Effects of the 2017 US Tax Reform -- A View from the Front Line
Proximity and close economic links put Canada on the front line in thinking through the effects of the US Tax Cuts and Jobs Act (TCJA). This article reviews the main channels by which the business tax provisions of the TCJA might affect Canada, and possible responses.