2014 International Tax Competitiveness Index

Executive Summary The Tax Foundation’s International Tax Competitiveness Index (ITCI) measures the degree to which the 34 OECD countries’ tax systems promote competitiveness through low tax burdens on business investment and neutrality through a well-structured tax code. The ITCI considers more than forty variables across five categories: Corporate Taxes, Consumption Taxes, Property Taxes, Individual Taxes, and International Tax Rules.

Source: taxfoundation.org

As a Canadian, I find it quite interesting to see Canada rank so far above our neighbor, the USA

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