Taxation of corporations in Canada : a comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 2

Part 1 of this article provided a comprehensive overview of the taxation of corporations in Canada. In Part 2, the authors introduce the concept of the European Tax Analyzer, calculate and compare the effective tax burdens of Canadian corporations, and then extend this comparison to corporations in the United States and 12 selected Member States.