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Author : Canada. Dept. of Finance
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.:/5 (8 download)
Download or read book Guidelines for Tax Reform in Canada written by Canada. Dept. of Finance and published by . This book was released on 1986 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Canada. Ministère des finances
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.:/5 (163 download)
Download or read book Guidelines for tax reform in Canada written by Canada. Ministère des finances and published by . This book was released on 1986 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
ISBN 13 :
Total Pages : 358 pages
Book Rating : 4.F/5 ( download)
Download or read book White Paper on Tax Reform written by CCH Canadian Limited and published by Don Mills, Ont. : CCH Canadian. This book was released on 1987 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 1987 tax reform package considered.
Author : Fraser Institute (Vancouver, B.C.)
Publisher : The Fraser Institute
ISBN 13 : 0889751994
Total Pages : 13 pages
Book Rating : 4.8/5 (897 download)
Download or read book Tax Reform in Canada written by Fraser Institute (Vancouver, B.C.) and published by The Fraser Institute. This book was released on 2003 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a conference in Toronto, Oct. 11, 2001. Includes bibliographical references.
Author : Nathan Boidman
Publisher : Don Mills, Ont. : CCH Canadian
ISBN 13 :
Total Pages : 318 pages
Book Rating : 4.F/5 ( download)
Download or read book U.S. Tax Reform written by Nathan Boidman and published by Don Mills, Ont. : CCH Canadian. This book was released on 1987 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Neil Brooks
Publisher :
ISBN 13 :
Total Pages : 440 pages
Book Rating : 4.F/5 ( download)
Download or read book The Quest for Tax Reform written by Neil Brooks and published by . This book was released on 1988 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : David W. Conklin
Publisher : IRPP
ISBN 13 : 9780886451110
Total Pages : 208 pages
Book Rating : 4.4/5 (511 download)
Download or read book Provincial Tax Reforms written by David W. Conklin and published by IRPP. This book was released on 1990 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Economic Council of Canada
Publisher : The Council
ISBN 13 :
Total Pages : 74 pages
Book Rating : 4.3/5 (91 download)
Download or read book Road Map for Tax Reform written by Economic Council of Canada and published by The Council. This book was released on 1987 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joann Martens-Weiner
Publisher : Springer Science & Business Media
ISBN 13 : 0387294872
Total Pages : 127 pages
Book Rating : 4.3/5 (872 download)
Download or read book Company Tax Reform in the European Union written by Joann Martens-Weiner and published by Springer Science & Business Media. This book was released on 2006-03-14 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.
Author : Allan M. Maslove
Publisher : IRPP
ISBN 13 : 9780886450922
Total Pages : 118 pages
Book Rating : 4.4/5 (59 download)
Download or read book Tax Reform in Canada written by Allan M. Maslove and published by IRPP. This book was released on 1989 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This document contains two papers which address the process of tax reform and its fiscal impacts on families at different levels of income. The first paper, which examines the tax reform process, argues that of the government's three primary objectives in tax reform (efficiency or tax neutrality, equity, and simplicity), concern with efficiency was dominant. The second paper focuses on the concern for tax equity.
Author : Jean-Yves Duclos
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (433 download)
Download or read book Mixing it Up written by Jean-Yves Duclos and published by . This book was released on 1999 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael Holcombe Wilson
Publisher :
ISBN 13 :
Total Pages : 454 pages
Book Rating : 4.3/5 (91 download)
Download or read book Explanatory Notes to Draft Legislation and Regulations Relating to Income Tax Reform written by Michael Holcombe Wilson and published by . This book was released on 1988 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jason Clemens
Publisher : The Fraser Institute
ISBN 13 : 9780889752290
Total Pages : 212 pages
Book Rating : 4.7/5 (522 download)
Download or read book The Impact and Cost of Taxation in Canada written by Jason Clemens and published by The Fraser Institute. This book was released on 2008 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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 : Canadian Organization of Small Business
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.:/5 (232 download)
Download or read book Tax Reform and Small Business: Comments and Recommendations on the White Paper on Tax Reform written by Canadian Organization of Small Business and published by . This book was released on 1987 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robin Boadway
Publisher :
ISBN 13 : 9781927350744
Total Pages : 0 pages
Book Rating : 4.3/5 (57 download)
Download or read book Corporate Tax Reform written by Robin Boadway and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: When the foundational elements of Canada' s corporate tax were put in place, they addressed the needs and policy concerns of a very different national and global context. More than four decades on, a seismic shift has taken place that has fundamentally altered our social and economic circumstances: the economic integration resulting from globalization has led to greater capital and corporate mobility, increased competition on tax rates, and substantial restructuring of Canada' s economic base away from manufacturing and toward services and resources. Higher rates of education and specialization, as well as women' s increased economic participation, have transformed our labour markets. The economic transformation has also been marked by increases in precarious employment and income inequality. These dramatic shifts have brought the need for substantive corporate tax reform clearly into view. While there have been significant efforts to modernize Canada' s sales tax and personal income tax, there has yet to be a serious public debate about the role and design of a corporate tax system that better meets the needs of modern Canada. In fact, the system has remained largely unchanged throughout the post-war period. Beyond serving as a significant source of public revenues, a modern corporate tax system should help federal and provincial governments achieve public policy goals of economic growth, increasing investment, and improving productivity and international competitiveness. An effective corporate tax should also raise revenues in a way that is efficient, transparent and equitable while discouraging avoidance. Canada' s current corporate tax system is failing on a number of fronts. It discourages investment, hampering innovation and productivity, by taxing the normal return to capital. It increases the risk of bankruptcy by treating debt financing more favourably than equity financing, which encourages firms to rely too heavily on debt finance. The system is economically inefficient and does not properly incentivize the right kinds of corporate behavior.
Author : Linda McQuaig
Publisher : Markham, Ont. : Viking
ISBN 13 :
Total Pages : 410 pages
Book Rating : 4.X/5 (1 download)
Download or read book Behind Closed Doors written by Linda McQuaig and published by Markham, Ont. : Viking. This book was released on 1987 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robin Boadway
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Policy Forum written by Robin Boadway and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The basic structure of the Canadian personal and corporate tax system is informed by principles that were prevalent at the time of the Carter report. These principles include taxation based on the ability to pay, which supports comprehensive income taxation as the ideal base, accompanied by a corporate tax designed to withhold shareholders' income at source to prevent unlimited sheltering within corporations. Various piecemeal reforms have occurred since then, many of which move the base toward personal consumption. Yet, vestiges of the comprehensive income approach remain, such as a single-rate structure and a corporate tax base that is meant to reflect shareholder income.Ideas about optimal tax design and economic circumstances have evolved considerably since the Carter report. Initially, comprehensive income as an ideal base was challenged by progressive consumption taxation. This was later supplanted by an approach that emphasized individual well-being or welfarism. This in turn has recently been challenged by equality-of-opportunity ideas, which emphasize the opportunities that taxpayers enjoy, rather than the outcomes that they achieve. Additionally, the corporate tax has increasingly come to be seen as a device for taxing corporate rents, rather than for withholding shareholders' income at source.The author recounts the literature that has informed these changes and some of the practices that have emerged in other countries. Key elements of the literature include recent tax reform commissions in the United Kingdom, the United States, and Australia, each of which has relevance for Canada. Innovative practices include the dual income tax systems introduced in the Nordic countries and rent tax systems, such as the allowance for corporate equity and the resource rent tax. The author draws on these ideas and practices to offer some recommendations for tax reform in Canada.
