Robin Boadway holds the David Chadwick Smith Chair in Economics and is a Fellow of the Institute of Intergovernmental Relations at Queen’s University. He is President of the International Institute of Public Finance and Past-President of the Canadian Economics Association. He has served as Editor of the Journal of Public Economics and the Canadian Journal of Economics, and is on the Editorial Boards of American Economic Journal: Economic Policy, International Tax and Public Finance, and National Tax Journal. He works in the area of public sector economics, with special emphasis on fiscal federalism and tax-transfer policy.
Canada's corporate tax framework is in clear need of reform. This paper proposes a rent-based system of corporate tax which would better align with the realities of a 21st century globalized economy. More