Submission to British Columbia's Expert Panel on Business Taxation

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Tax rates affect peoples behavior. High taxes contribute to lower rates of economic growth, reduced rates of personal income growth, lower rates of capital formation, and reduced entrepreneurship. Provinces and countries are constantly competing for investment dollars, entrepreneurs, and skilled workers, so British Columbia must maintain a competitive tax system to ensure the province remains an attractive place to work and do business. This submission examines BCs performance relative to other provinces in three key areas of taxation (business taxes, property taxes, and personal income taxes) and provides recommendations for reform in each area.

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