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Author : Fraser Institute (Vancouver, B.C.)
Publisher : The Fraser Institute
Page : 13 pages
File Size : 54,7 Mb
Release : 2003
Category : Corporations
ISBN : 9780889751996
Papers presented at a conference in Toronto, Oct. 11, 2001. Includes bibliographical references.
Author : Jason Clemens
Publisher : The Fraser Institute
Page : 208 pages
File Size : 46,8 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.
Author : Allan M. Maslove,Institute for Research on Public Policy
Publisher : IRPP
Page : 118 pages
File Size : 49,6 Mb
Release : 1989
Category : Business & Economics
ISBN : 0886450926
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 : Richard Miller Bird,M. W. Bucovetsky
Publisher : Unknown
Page : 92 pages
File Size : 51,5 Mb
Release : 1976
Category : Capital gains tax
ISBN : STANFORD:36105063142439
Study examining the evolution and changes in the scope and nature of charitable donations for purposes of taxation.
Author : Neil Brooks
Publisher : Unknown
Page : 440 pages
File Size : 50,5 Mb
Release : 1988
Category : Business & Economics
ISBN : STANFORD:36105044009178
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 : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 48,6 Mb
Release : 1987
Category : Corporations
ISBN : STANFORD:36105044083397
The 1987 tax reform package considered.
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 : John B. Shoven,John Whalley
Publisher : University of Chicago Press
Page : 400 pages
File Size : 45,6 Mb
Release : 2007-12-01
Category : Business & Economics
ISBN : 9780226754826
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 : David W. Conklin,France St-Hilaire,Institute for Research on Public Policy
Publisher : IRPP
Page : 208 pages
File Size : 53,9 Mb
Release : 1990
Category : Business & Economics
ISBN : 0886451116
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 : James A. Johnson
Publisher : Unknown
Page : 24 pages
File Size : 43,9 Mb
Release : 1984
Category : Sales tax
ISBN : PSU:000011912392
Author : Richard Miller Bird,Naomi Enid Slack,Almos Tassonyi
Publisher : Lincoln Inst of Land Policy
Page : 275 pages
File Size : 43,9 Mb
Release : 2012
Category : Business & Economics
ISBN : 1558442251
This book examines the Canadian province of Ontario's 1998 attempt to reform its property tax laws and provides strategies--such as restructuring education finance and introducing a new form of business taxation, at both the provincial and local levels--to help policy makers design a better future.
Author : James B. Davies,France St-Hilaire,Economic Council of Canada
Publisher : Unknown
Page : 168 pages
File Size : 49,7 Mb
Release : 1987
Category : Capital levy
ISBN : UIUC:30112075187762
Presents two main options for capital tax reform in Canada: a lifetimeconsumption tax and a uniform tax through a comprehensive survey of thetheory and evidence on the likely effects of the altenrative tax reforms oneconomic welfare and the distribution of income. Addresses the current taxtreatment of capital income, defining and implementing major reform options, efficiency aspoects, tax treatment of capital income in an open economy, andtax treatment of human capital. Also includes a discussion of bequests.
Author : Stuart C. Legge,CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 88 pages
File Size : 42,5 Mb
Release : 1971
Category : Income tax
ISBN : STANFORD:36105063142157
Author : Linda McQuaig
Publisher : Markham, Ont. : Viking
Page : 410 pages
File Size : 42,9 Mb
Release : 1987
Category : History
ISBN : UVA:X001281694
Author : Robin Boadway
Publisher : Unknown
Page : 0 pages
File Size : 47,9 Mb
Release : 2014
Category : Corporations
ISBN : 1927350743
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.