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Author : Brian Erard,Canada. Technical Committee on Business Taxation
Publisher : Unknown
Page : 29 pages
File Size : 55,9 Mb
Release : 1997
Category : Big business
ISBN : 0662262034
Author : Jason Clemens
Publisher : The Fraser Institute
Page : 208 pages
File Size : 44,6 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 : François Vaillancourt
Publisher : Unknown
Page : 156 pages
File Size : 47,5 Mb
Release : 1989
Category : Business & Economics
ISBN : UOM:39015016947106
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.
Author : Canadian Tax Foundation,Marion H. Bryden
Publisher : Unknown
Page : 52 pages
File Size : 45,6 Mb
Release : 1961
Category : Corporations
ISBN : UOM:39015077953878
Author : Ross McKitrick,Elmira Aliakbari
Publisher : Unknown
Page : 30 pages
File Size : 43,7 Mb
Release : 2014
Category : Electronic
ISBN : 0889753016
Author : Sean Speer
Publisher : Unknown
Page : 0 pages
File Size : 47,8 Mb
Release : 2014
Category : Electronic
ISBN : 0889753016
"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"--
Author : Anonim
Publisher : Unknown
Page : 166 pages
File Size : 40,8 Mb
Release : 1989
Category : Electronic
ISBN : PSU:000016009370
Author : Nicole V. Crain,W. Mark Crain
Publisher : DIANE Publishing
Page : 95 pages
File Size : 40,8 Mb
Release : 2005
Category : Law
ISBN : 9781437940619
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.
Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 42,6 Mb
Release : 1987
Category : Corporations
ISBN : STANFORD:36105044083397
The 1987 tax reform package considered.
Author : Michael Lang
Publisher : Kluwer Law International B.V.
Page : 524 pages
File Size : 48,9 Mb
Release : 2008-01-01
Category : Law
ISBN : 9789041126665
"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.
Author : World Bank
Publisher : World Bank Publications
Page : 241 pages
File Size : 51,7 Mb
Release : 2019-11-21
Category : Business & Economics
ISBN : 9781464814419
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.
Author : OECD
Publisher : OECD Publishing
Page : 88 pages
File Size : 44,7 Mb
Release : 2013-02-12
Category : Electronic
ISBN : 9789264192744
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author : Margaret Lamb,Senior Lecturer in Accounting and Taxation Andrew Lymer,Andrew Lymer,Judith Freedman,Simon James,Reader in Economics School of Business and Economics Simon James
Publisher : Oxford University Press on Demand
Page : 329 pages
File Size : 47,9 Mb
Release : 2005
Category : Business & Economics
ISBN : 9780199242931
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.".
Author : Andrew Lymer,John Hasseldine
Publisher : Springer Science & Business Media
Page : 319 pages
File Size : 41,8 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461510710
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.
Author : Mr.Joel Slemrod,Shlomo Yitzhaki
Publisher : International Monetary Fund
Page : 32 pages
File Size : 41,5 Mb
Release : 1995-08-01
Category : Business & Economics
ISBN : 9781451954548
It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore some components of the social costs of taxation, their conclusions cannot be of a general nature. An alternative approach to policy evaluation is to rely on a marginal efficiency cost of funds rule which can indicate appropriate directions of reforms. The paper discusses its merits, applicability, and limitations, as well as its relationship to other concepts.