Author: CCH Canadian Limited
Publisher: Don Mills, Ont. : CCH Canadian
ISBN:
Category : Income tax
Languages : en
Pages : 394

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Book Description

Author: CCH Canadian Limited
Publisher: Don Mills, Ont. : CCH Canadian
ISBN:
Category : Corporations
Languages : en
Pages : 358

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Book Description
The 1987 tax reform package considered.

Author: Jason Clemens
Publisher: The Fraser Institute
ISBN: 088975229X
Category : Fiscal policy
Languages : en
Pages : 208

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Book Description
"There is increasing interest in, and recognition of, the need for both tax reduction and tax reform in Canada. This book provides the rationale for tax reform and a road map for that reform. The book includes 5 chapters from leading experts in the field and provides a persuasive, compelling case for tax reform in Canada." "The Impact of Taxes on Economic Behavior by Milagros Palacios and Kumi Harischandra offers a broad overview of the incentive effects associated with taxes that affect our decisions to work more, to save, to invest, and to engage in entrepreneurial activity." "Compliance and Administrative Costs of Taxation in Canada by renowned University of Montreal economics professor Francois Vaillancourt and Jason Clemens provides readers with an understanding of the vast costs associated with administering, and complying with, our current tax system."--BOOK JACKET.

Author: Fraser Institute (Vancouver, B.C.)
Publisher: The Fraser Institute
ISBN: 0889751994
Category : Corporations
Languages : en
Pages : 13

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Book Description
Papers presented at a conference in Toronto, Oct. 11, 2001. Includes bibliographical references.

Author: Commerce Clearing House
Publisher:
ISBN:
Category :
Languages : en
Pages : 372

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Book Description

Author: Neil Brooks
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 440

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Book Description
Papers presented at a conference, "The Royal Commission on Taxation: 20 years later", in Toronto at Osgoode Hall Law School of York University in March 1987.--pref.

Author: Canadian Tax Foundation
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 476

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Book Description
Background papers of several authors addressing the proposals of the government's white paper on tax reform (for a major reconstruction of the personal and corporate income taxes and the introduction of a multistage sales tax) and considering the economic implications of these proposals. The authors also deal with, among others, some problems of concerting exemptions and deductions into credits, with personal savings, life insurance, treatment of resources industries and residential real estate.

Author: John B. Shoven
Publisher: University of Chicago Press
ISBN: 0226754820
Category : Business & Economics
Languages : en
Pages : 400

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Book Description
In the increasingly global economy, domestic tax policies have taken on a new importance for international economics. This unique volume compares the tax reform experiences of Canada and the United States, two countries with the world's largest bilateral flow of trade and investment. With the signing of the U.S.-Canada Free Trade Agreement and the tax reforms of the 1980s, there has been some harmonization of tax systems. But geographic, cultural, and political characteristics shape distinct national social policies that may impede harmonization. As the U.S. and Canadian economies become even more integrated, differences in tax systems will have important effects, in particular on the relative rates of economic growth. In this timely study, scholars from both countries show that, while the United States and Canada exhibit similar corporate tax structures and income tax systems, they have very different approaches to sales tax and social security taxes. Despite these differences, the two countries generate roughly the same amounts of revenue, produce similar costs of capital, and produce comparable distributions of income.

Author: Economic Council of Canada
Publisher: The Council
ISBN:
Category : Fiscal policy
Languages : en
Pages : 74

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Book Description

Author: David W. Conklin
Publisher: IRPP
ISBN: 9780886451110
Category : Business & Economics
Languages : en
Pages : 208

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Book Description
This publication is intended to provide for the non-specialist a fresh look at provincial tax reform options and opportunities. Part I begins with the basic principles of tax reform, considering alternative objectives and general options in tax design. Part II examines the current differences among provincial economic circumstances and the tax structures. Part III deals with the process and implications of federal tax reform, from the 1987 proposals to the GST draft legislation.