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Author : Stikeman, Elliott, Tamaki, Mercier and Robb (Firm)
Publisher : Unknown
Page : 56 pages
File Size : 52,8 Mb
Release : 1976
Category : Conglomerate corporations
ISBN : COLUMBIA:CU53533607
Author : Stikeman, Elliott, Tamaki, Mercier and Robb (Firm)
Publisher : Unknown
Page : 39 pages
File Size : 51,6 Mb
Release : 1977
Category : Corporations
ISBN : OCLC:223167928
Author : Institute for Research on Public Policy
Publisher : Halifax, N.S. : Institute for Research on Public Policy = Institut de recherches politiques
Page : 632 pages
File Size : 48,9 Mb
Release : 1988
Category : Business & Economics
ISBN : UOM:39015017005599
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.
Author : Roger S. Smith,Canadian Tax Foundation
Publisher : Canadian Tax Foundation = Association canadienne d'études fiscales
Page : 212 pages
File Size : 42,5 Mb
Release : 1993
Category : Business & Economics
ISBN : UOM:39015032531488
This study was begun in 1989. It examines past and current reasons for taxing personal wealth, about wealth concentration, inheritance tax and economic effects of such taxes.
Author : Robin W. Boadway,Harry M. Kitchen,Canadian Tax Foundation
Publisher : Unknown
Page : 528 pages
File Size : 42,7 Mb
Release : 1999
Category : Business & Economics
ISBN : IND:30000070124155
Author : Alex Himelfarb,Jordan Himelfarb
Publisher : Wilfrid Laurier Univ. Press
Page : 304 pages
File Size : 41,6 Mb
Release : 2013-11-08
Category : Political Science
ISBN : 9781554589036
Taxes connect us to one another, to the common good, and to the future. This is a book about taxes: who pays what and who gets what. More than that, it’s about the role of government, about citizenship and our collective well-being, about the Canada we want. The contributors, leading Canadian practitioners and scholars, explore how taxes have become a political “no-go zone” and how changes in taxation are changing Canada. They challenge the view that any tax is a bad tax and provide broad directions for fairer and smarter approaches. This is a book that will be of interest to anyone concerned with public policy and public affairs, economics, and political science and to anyone interested in challenging the conventional wisdom that lower taxes and smaller government are the cures to what ails us.
Author : International Monetary Fund. Fiscal Affairs Dept.,International Monetary Fund. Legal Dept.
Publisher : International Monetary Fund
Page : 91 pages
File Size : 50,9 Mb
Release : 2019-03-10
Category : Business & Economics
ISBN : 9781498302197
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.
Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 55,9 Mb
Release : 1987
Category : Corporations
ISBN : STANFORD:36105044083397
The 1987 tax reform package considered.
Author : Jack M. Mintz,Alfons J. Weichenrieder
Publisher : MIT Press
Page : 203 pages
File Size : 41,8 Mb
Release : 2010-08-06
Category : Business & Economics
ISBN : 9780262014496
Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." --
Author : E.A. Heaman,David Tough
Publisher : McGill-Queen's Press - MQUP
Page : 380 pages
File Size : 52,8 Mb
Release : 2020-09-17
Category : Political Science
ISBN : 9780228002604
Canadians can never not argue about taxes. From the Chinese head tax to the Panama Papers, from the National Policy to the Canada-United States-Mexico Agreement, tax grievances always inspire private resentments and public debates. But if resentment and debate persist, the terms of the debate have continually altered and adapted to reflect changing social, economic, and political conditions in Canada and the wider world. The centenary of income tax is the occasion for Canadian scholars to wrestle with past and present debates about tax equity, efficiency, and justice. Who Pays for Canada? explores the different ways governments can and should tax their peoples and evaluates how well Canada has done so. It brings together a diverse group of perspectives from academia - law, economics, political science, history, geography, philosophy, and accountancy - and from the wider world of activists and public servants. It asks how Canada compares to other countries and how other countries - especially the United States - influence Canadian tax policies. It also surveys internal tax tensions and politics, through the lenses of region and jurisdiction, as well as race, class, and gender. Reasoning from tax perplexities and reforms in the past and the present, it argues that fair taxation requires an informed populace and a democratically inclined public will. Above all, this book serves as a reminder that it is not only what counts as fair that is important, but how fairness is evaluated. Revealing how closely tax policy is tied to mainstream politics, human rights, and morality, Who Pays for Canada? represents new perspectives on a matter of tremendous national urgency.
Author : David Alan Green,William Craig Riddell,France St-Hilaire
Publisher : Art of the State
Page : 0 pages
File Size : 51,5 Mb
Release : 2016
Category : Political Science
ISBN : 0886453291
"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.
Author : Stuart Adam
Publisher : Oxford University Press
Page : 552 pages
File Size : 55,7 Mb
Release : 2011-09
Category : Business & Economics
ISBN : 9780199553747
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Author : E.A. Heaman
Publisher : McGill-Queen's Press - MQUP
Page : 582 pages
File Size : 45,6 Mb
Release : 2017-06-08
Category : History
ISBN : 9780773549630
Was Canada’s Dominion experiment of 1867 an experiment in political domination? Looking to taxes provides the answer: they are a privileged measure of both political agency and political domination. To pay one’s taxes was the sine qua non of entry into political life, but taxes are also the point of politics, which is always about the control of wealth. Modern states have everywhere been born of tax revolts, and Canada was no exception. Heaman shows that the competing claims of the propertied versus the people are hardwired constituents of Canadian political history. Tax debates in early Canada were philosophically charged, politically consequential dialogues about the relationship between wealth and poverty. Extensive archival research, from private papers, commissions, the press, and all levels of government, serves to identify a rising popular challenge to the patrician politics that were entrenched in the Constitutional Act of 1867 under the credo “Peace, Order, and good Government.” Canadians wrote themselves a new constitution in 1867 because they needed a new tax deal, one that reflected the changing balance of regional, racial, and religious political accommodations. In the fifty years that followed, politics became social politics and a liberal state became a modern administrative one. But emerging conceptions of fiscal fairness met with intense resistance from conservative statesmen, culminating in 1917 in a progressive income tax and the bitterest election in Canadian history. Tax, Order, and Good Government tells the story of Confederation without exceptionalism or misplaced sentimentality and, in so doing, reads Canadian history as a lesson in how the state works. Tax, Order, and Good Government follows the money and returns taxation to where it belongs: at the heart of Canada’s political, economic, and social history.
Author : Ronika Khanna
Publisher : Montreal Financial
Page : 128 pages
File Size : 47,9 Mb
Release : 2024-06-11
Category : Business & Economics
ISBN : 9781777443931
Starting a business or becoming self employed opens up a whole new world of tax considerations. This book will guide you through the fundamentals to ensure that you pay the taxes you need to but no more than that. In learning about the different types of tax and the sorts of deductions that businesses are entitled to you can have a better understanding of your small business tax and save time and money. Our tax companion: Makes sure you don’t miss any deductions by providing a comprehensive list of expenses that you as a small business or self employed owner claim, and explains them in detail with easy to follow examples Explains simply the key basic tax concepts that every taxpayer should know Provides details on how to do your accounting and what you need before preparing your tax return Takes you step by step through the process of completing the T2125 business tax return schedule along with examples Explores the more complex sections such as capital cost allowance, motor vehicle/car and home office expenses Takes you through the process of understanding and completing your GST/HST returns plus a special appendix on provincial sales taxes Discusses eligibility of common expenses that are less straightforward
Author : Jason Clemens
Publisher : The Fraser Institute
Page : 208 pages
File Size : 45,7 Mb
Release : 2008
Category : Fiscal policy
ISBN : 9780889752290
"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.