Author: Stikeman, Elliott, Tamaki, Mercier and Robb (Firm)
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 56
Book Description
Corporate Concentration and the Canadian Tax System
Author: Stikeman, Elliott, Tamaki, Mercier and Robb (Firm)
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 56
Book Description
Structure of Corporate Concentration
Author: United States. Congress. Senate. Committee on Governmental Affairs
Publisher:
ISBN:
Category : Directors of corporations
Languages : en
Pages : 1770
Book Description
Publisher:
ISBN:
Category : Directors of corporations
Languages : en
Pages : 1770
Book Description
Mergers, Corporate Concentration and Power in Canada
Author: Institute for Research on Public Policy
Publisher: Halifax, N.S. : Institute for Research on Public Policy = Institut de recherches politiques
ISBN:
Category : Business & Economics
Languages : en
Pages : 632
Book Description
The conference proceedings contained in this document explore several questions ranging from specific concerns with concentrated ownership and cross-ownership, the extent to which biases in market allocation decisions are driven by tax policy, by other public policies, or induced by other distortions in market structures, to more general questions of corporate governance and the efficiency of markets for corporate control. The papers are organized into the following general topics: dimensions of corporate concentration; rethinking the modern corporation; takeovers: determinants and effects; the financial sector; corporate power and influence; and public policy responses.
Publisher: Halifax, N.S. : Institute for Research on Public Policy = Institut de recherches politiques
ISBN:
Category : Business & Economics
Languages : en
Pages : 632
Book Description
The conference proceedings contained in this document explore several questions ranging from specific concerns with concentrated ownership and cross-ownership, the extent to which biases in market allocation decisions are driven by tax policy, by other public policies, or induced by other distortions in market structures, to more general questions of corporate governance and the efficiency of markets for corporate control. The papers are organized into the following general topics: dimensions of corporate concentration; rethinking the modern corporation; takeovers: determinants and effects; the financial sector; corporate power and influence; and public policy responses.
Canadian Tax Journal
Author:
Publisher:
ISBN:
Category : Electronic journals
Languages : en
Pages : 1224
Book Description
Publisher:
ISBN:
Category : Electronic journals
Languages : en
Pages : 1224
Book Description
Winning the Tax Wars
Author: Brigitte Alepin
Publisher: Kluwer Law International B.V.
ISBN: 9041194614
Category : Law
Languages : en
Pages : 229
Book Description
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.
Publisher: Kluwer Law International B.V.
ISBN: 9041194614
Category : Law
Languages : en
Pages : 229
Book Description
Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.
Canadian Taxation
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 298
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 298
Book Description
History of Canadian Business
Author: R.T. Naylor
Publisher: McGill-Queen's Press - MQUP
ISBN: 0773583629
Category : Business & Economics
Languages : en
Pages : 682
Book Description
An unprecedented work in Canadian historiography, The History of Canadian Business, 1867-1914 has been chosen by the Social Sciences Federation of Canada as one of the twenty most outstanding works in the field in the last half of the twentieth century.
Publisher: McGill-Queen's Press - MQUP
ISBN: 0773583629
Category : Business & Economics
Languages : en
Pages : 682
Book Description
An unprecedented work in Canadian historiography, The History of Canadian Business, 1867-1914 has been chosen by the Social Sciences Federation of Canada as one of the twenty most outstanding works in the field in the last half of the twentieth century.
Corporate Taxation in the Global Economy
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 149830219X
Category : Business & Economics
Languages : en
Pages : 91
Book Description
The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.
Publisher: International Monetary Fund
ISBN: 149830219X
Category : Business & Economics
Languages : en
Pages : 91
Book Description
The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.
Income Inequality
Author: David Alan Green
Publisher: Art of the State
ISBN: 9780886453299
Category : Political Science
Languages : en
Pages : 0
Book Description
"Rising income inequality has been at the forefront of public debate in Canada in recent years, yet there is still much to be learned about the economic forces driving the distribution of earnings and income in this country and how they might evolve in coming years. With research showing that the tax-and-transfer system is less effective than in the past in counteracting growing income disparities, the need for policy-makers to understand the factors at play is all the more urgent. The Institute for Research on Public Policy, in collaboration with the Canadian Labour Market and Skills Researcher Network, has gathered some of the country’s leading experts to provide new evidence on the causes and effects of rising income inequality in Canada and to consider the role of policy. Their research and analysis constitutes a comprehensive review of Canadian inequality trends in recent decades, including changing earnings and income dynamics among middle--class and top earners, wage and job polarization across provinces, and persistent poverty among vulnerable groups. The authors also examine the changing role of education and unionization, as well as the complex interplay of redistributive policies and politics, in order to propose new directions for policy. Amid growing anxieties about the economic prospects of the middle class, Income Inequality: The Canadian Story will inform the public discourse on this issue of central concern for all Canadians."--Publisher's website.
Publisher: Art of the State
ISBN: 9780886453299
Category : Political Science
Languages : en
Pages : 0
Book Description
"Rising income inequality has been at the forefront of public debate in Canada in recent years, yet there is still much to be learned about the economic forces driving the distribution of earnings and income in this country and how they might evolve in coming years. With research showing that the tax-and-transfer system is less effective than in the past in counteracting growing income disparities, the need for policy-makers to understand the factors at play is all the more urgent. The Institute for Research on Public Policy, in collaboration with the Canadian Labour Market and Skills Researcher Network, has gathered some of the country’s leading experts to provide new evidence on the causes and effects of rising income inequality in Canada and to consider the role of policy. Their research and analysis constitutes a comprehensive review of Canadian inequality trends in recent decades, including changing earnings and income dynamics among middle--class and top earners, wage and job polarization across provinces, and persistent poverty among vulnerable groups. The authors also examine the changing role of education and unionization, as well as the complex interplay of redistributive policies and politics, in order to propose new directions for policy. Amid growing anxieties about the economic prospects of the middle class, Income Inequality: The Canadian Story will inform the public discourse on this issue of central concern for all Canadians."--Publisher's website.
The Taxation of Corporations and Shareholders
Author: Martin Norr
Publisher: Springer Science & Business Media
ISBN: 9401745021
Category : Business & Economics
Languages : en
Pages : 222
Book Description
This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United States. With the increasing interest thereafter, the International Tax Program began to revise his manuscript, making as few changes as possible in the original draft. We had the benefit of criticism and analysis from Professor Richard M. Bird of the University of Toronto, now Director of the Institute of Policy Analysis there. In addition, Mr. Mitsuo Sato of the Ministry of Finance in Japan gave freely of his time in carefully suggesting changes throughout the manuscript. The present version of Chapter 3 owes a great deal to his additions and suggestions. Thanks are also due to Professor Hugh J. Ault of Boston College Law School for the Appendix, containing his description of the German integration system that became effective in 1977, which was first published in Law & Policy in International Business. Mr. Norr's interest in the subject of corporate and shareholder taxation developed while he was writing the International Tax Program's World Tax Series volume Taxation in France, published in 1966. The integration of French taxes on corporations and shareholders took place just after that volume was finished, but had been under discussion in France for some time before then.
Publisher: Springer Science & Business Media
ISBN: 9401745021
Category : Business & Economics
Languages : en
Pages : 222
Book Description
This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United States. With the increasing interest thereafter, the International Tax Program began to revise his manuscript, making as few changes as possible in the original draft. We had the benefit of criticism and analysis from Professor Richard M. Bird of the University of Toronto, now Director of the Institute of Policy Analysis there. In addition, Mr. Mitsuo Sato of the Ministry of Finance in Japan gave freely of his time in carefully suggesting changes throughout the manuscript. The present version of Chapter 3 owes a great deal to his additions and suggestions. Thanks are also due to Professor Hugh J. Ault of Boston College Law School for the Appendix, containing his description of the German integration system that became effective in 1977, which was first published in Law & Policy in International Business. Mr. Norr's interest in the subject of corporate and shareholder taxation developed while he was writing the International Tax Program's World Tax Series volume Taxation in France, published in 1966. The integration of French taxes on corporations and shareholders took place just after that volume was finished, but had been under discussion in France for some time before then.