Research summary
Corporate tax rates in Canada and the United States change frequently depending on what’s happening in the world. As Canada Research Chair in Taxation, Governance and Risk, Dr. Andrew Bauer aims to better understand how companies’ business or tax practices have adapted to recent tax policy changes that have altered tax rates and tax costs. To achieve that goal, he and his research team first need to gather important but hard-to-acquire data.
Among other things, these data will enable them to evaluate how personal tax rates in Canada and the US influence where Canadian business executives choose to live. They are also determining whether US tax reform erodes Canadian companies’ relative advantage when it comes to acquiring US targets. Lastly, Bauer and his team aim to ensure that publicly available financial disclosures are actually made available.