The Income Tax Compliance Burden on Canadian Big Business

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Publisher :
ISBN 13 : 9780662262039
Total Pages : 29 pages
Book Rating : 4.2/5 (62 download)

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Book Synopsis The Income Tax Compliance Burden on Canadian Big Business by : Brian Erard

Download or read book The Income Tax Compliance Burden on Canadian Big Business written by Brian Erard and published by . This book was released on 1997 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Impact and Cost of Taxation in Canada

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Publisher : The Fraser Institute
ISBN 13 : 088975229X
Total Pages : 208 pages
Book Rating : 4.8/5 (897 download)

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Book Synopsis The Impact and Cost of Taxation in Canada by : Jason Clemens

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 208 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.

The Costs of Tax Compliance

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Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Costs of Tax Compliance by : Canadian Tax Foundation

Download or read book The Costs of Tax Compliance written by Canadian Tax Foundation and published by . This book was released on 1961 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Energy Abundance and Economic Growth

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Publisher :
ISBN 13 : 9780889753013
Total Pages : 30 pages
Book Rating : 4.7/5 (53 download)

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Book Synopsis Energy Abundance and Economic Growth by : Ross McKitrick

Download or read book Energy Abundance and Economic Growth written by Ross McKitrick and published by . This book was released on 2014 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Administrative and Compliance Costs of the Personal Income Tax and Payroll Tax System in Canada, 1986

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Publisher :
ISBN 13 :
Total Pages : 156 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Administrative and Compliance Costs of the Personal Income Tax and Payroll Tax System in Canada, 1986 by : François Vaillancourt

Download or read book The Administrative and Compliance Costs of the Personal Income Tax and Payroll Tax System in Canada, 1986 written by François Vaillancourt and published by . This book was released on 1989 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study providing information on the characteristics of the administrative and compliance costs and focusing on the fact that these costs should be taken into account by policy makers. The author estimates the costs to individuals, employers and financial institutions of complying with the personal income tax and also the costs to the federal and provincial government of administering the income tax, the Canada Pension Plan, the Quebec Pension Plan and employment insurance.

The Cost to Canadians of Complying with Personal Income Taxes

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Publisher :
ISBN 13 : 9780889753013
Total Pages : 0 pages
Book Rating : 4.7/5 (53 download)

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Book Synopsis The Cost to Canadians of Complying with Personal Income Taxes by : Sean Speer

Download or read book The Cost to Canadians of Complying with Personal Income Taxes written by Sean Speer and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The Fraser Institute has published a series of studies over the past several years estimating the total compliance costs associated with Canada's tax system. The purpose of this research is to quantify tax compliance costs and to ensure that they are considered as part of the broader policy debate with respect to the economic costs of taxation. This current study builds on this previous research by estimating the cost of complying with the personal income tax system in 2012. It updates past estimates for the average amount of time and financial resources that Canadians spend to comply with the system, and then calculates aggregate compliance costs in Canada"--

Tax Compliance Costs for Companies in an Enlarged European Community

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Publisher : Kluwer Law International B.V.
ISBN 13 : 904112666X
Total Pages : 524 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Tax Compliance Costs for Companies in an Enlarged European Community by : Michael Lang

Download or read book Tax Compliance Costs for Companies in an Enlarged European Community written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: "When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.

Taxation

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Publisher : Oxford University Press on Demand
ISBN 13 : 0199242933
Total Pages : 329 pages
Book Rating : 4.1/5 (992 download)

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Book Synopsis Taxation by : Margaret Lamb

Download or read book Taxation written by Margaret Lamb and published by Oxford University Press on Demand. This book was released on 2005 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".

The International Taxation System

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Publisher : Springer Science & Business Media
ISBN 13 : 1461510716
Total Pages : 319 pages
Book Rating : 4.4/5 (615 download)

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Book Synopsis The International Taxation System by : Andrew Lymer

Download or read book The International Taxation System written by Andrew Lymer and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

Tax Administration and Firm Performance

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Publisher : International Monetary Fund
ISBN 13 : 1475595166
Total Pages : 40 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Tax Administration and Firm Performance by : Ms.Era Dabla-Norris

Download or read book Tax Administration and Firm Performance written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2017-04-14 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.

Advances in Taxation

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Publisher : Emerald Group Publishing
ISBN 13 : 1787149609
Total Pages : 288 pages
Book Rating : 4.7/5 (871 download)

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Book Synopsis Advances in Taxation by : John Hasseldine

Download or read book Advances in Taxation written by John Hasseldine and published by Emerald Group Publishing. This book was released on 2017-09-29 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax researchers have an important role to play in conducting and publishing rigorous quality research in the uncertain times facing the world’s tax systems. There are many research questions to be addressed, and Advances in Taxation invites submissions on a broad range of tax topics.

Doing Business 2020

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Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 241 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Doing Business 2020 by : World Bank

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

Formulary Apportionment for the Internal Market

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Publisher : IBFD
ISBN 13 : 9087220480
Total Pages : 355 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Formulary Apportionment for the Internal Market by : Stefan Mayer

Download or read book Formulary Apportionment for the Internal Market written by Stefan Mayer and published by IBFD. This book was released on 2009 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its Company Tax Communication of 2001, the European Commission has been promoting a comprehensive harmonization of corporation taxes within the Internal Market on the basis of consolidation and formulary apportionment of the profits of cross-border enterprises, both in the form of a Home State Taxation (HST) and of the Common Consolidated Corporate Tax Base. This study assesses whether this approach represents a viable alternative to the arm's length standard currently applied in international tax law. The study comprises four parts. First, a theoretical concept of formulary apportionment is presented, followed by an evaluation of the practical experiences of four jurisdictions (United States, Canada, Switzerland and Germany) with formulary apportionment at the subnational level. Next, a proposal for harmonization on the basis of consolidation and apportionment is developed, and the book concludes with an overall analysis of the merits and drawbacks of the proposed model for harmonization.

The Impact of Regulatory Costs on Small Firms

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Publisher : DIANE Publishing
ISBN 13 : 1437940617
Total Pages : 95 pages
Book Rating : 4.4/5 (379 download)

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Book Synopsis The Impact of Regulatory Costs on Small Firms by : Nicole V. Crain

Download or read book The Impact of Regulatory Costs on Small Firms written by Nicole V. Crain and published by DIANE Publishing. This book was released on 2005 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a print on demand edition of a hard to find publication. The annual cost of federal regulations in the U.S. increased to more than $1.75 trillion in 2008. Had every U.S. household paid an equal share of the federal regulatory burden, each would have owed $15,586 in 2008. While all citizens and businesses pay some portion of these costs, the distribution of the burden of regulations is quite uneven. The portion of regulatory costs that falls initially on businesses was $8,086 per employee in 2008. Small businesses, defined as firms employing fewer than 20 employees, bear the largest burden of federal regulations. This report shows that as of 2008, small businesses face an annual regulatory cost of $10,585 per employee, which is 36% higher than the regulatory cost facing large firms (500+ employees). Ill.

An Index to Common Law Festschriften

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Publisher : Bloomsbury Publishing
ISBN 13 : 1847312756
Total Pages : 344 pages
Book Rating : 4.8/5 (473 download)

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Book Synopsis An Index to Common Law Festschriften by : Michael Taggart

Download or read book An Index to Common Law Festschriften written by Michael Taggart and published by Bloomsbury Publishing. This book was released on 2006-09-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first ever index of contributions to common law Festschriften and fills a serious bibliographic gap in the literature of the common law. The German word Festschrift is now the universally accepted term in the academy for a published collection of legal essays written by several authors to honour a distinguished jurist or to mark a significant legal event. The number of Festschriften honouring common lawyers has increased enormously in the last thirty years. Until now, the numerous scholarly contributions to these volumes have not been adequately indexed. This Index fills that bibliographic gap. The entries included in this work refer to some 296 common law Festschriften indexed by author, subject keyword, editor, title, honorand and date. It therefore includes over 5,000 chapter entries. In addition, there are more than a thousand entries of English language contributions to predominantly foreign language, non-common law legal Festschriften from Germany, Austria, Switzerland, Denmark, Finland, Iceland, Norway and Sweden.

International Taxation Handbook

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Publisher : Elsevier
ISBN 13 : 0750683716
Total Pages : 391 pages
Book Rating : 4.7/5 (56 download)

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Book Synopsis International Taxation Handbook by : Colin Read

Download or read book International Taxation Handbook written by Colin Read and published by Elsevier. This book was released on 2007-04-13 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.

Tax Compliance Costs Measurement and Policy

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Publisher :
ISBN 13 : 9780951515754
Total Pages : 413 pages
Book Rating : 4.5/5 (157 download)

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Book Synopsis Tax Compliance Costs Measurement and Policy by : Cedric Thomas Sandford

Download or read book Tax Compliance Costs Measurement and Policy written by Cedric Thomas Sandford and published by . This book was released on 1995-01 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: