White Paper on Tax Reform

White Paper on Tax Reform PDF Author: CCH Canadian Limited
Publisher: Don Mills, Ont. : CCH Canadian
ISBN:
Category : Corporations
Languages : en
Pages : 358

Book Description
The 1987 tax reform package considered.

Canada-U.S. Tax Comparisons

Canada-U.S. Tax Comparisons PDF Author: John B. Shoven
Publisher: University of Chicago Press
ISBN: 0226754820
Category : Business & Economics
Languages : en
Pages : 400

Book Description
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.

Value Added Tax

Value Added Tax PDF Author: Alan Schenk
Publisher: Cambridge University Press
ISBN: 1107042984
Category : Business & Economics
Languages : en
Pages : 577

Book Description
This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

CCH Guide to Researching Canadian Income Tax

CCH Guide to Researching Canadian Income Tax PDF Author: Yoko Beriault
Publisher: CCH Canadian Limited
ISBN: 9781553675129
Category : Business & Economics
Languages : en
Pages : 204

Book Description

Canadian Tax Papers

Canadian Tax Papers PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 244

Book Description

Canadian Public Finance

Canadian Public Finance PDF Author: J. C. Strick
Publisher: Winnipeg, Manitoba : Special Materials Services, Manitoba Education and Training
ISBN: 9780039227944
Category : Business & Economics
Languages : en
Pages : 304

Book Description

The Treatment of Companies Under Cash Flow Taxes

The Treatment of Companies Under Cash Flow Taxes PDF Author: Emil McKee Sunley
Publisher: World Bank Publications
ISBN:
Category : Capital movements
Languages : en
Pages : 47

Book Description
Cash flow taxes eliminate many of the problems of the corporate income tax, but they have significant administrative, transitional, and international problems, especially for developing countries.

Value Added Tax

Value Added Tax PDF Author: Mr.Alan A. Tait
Publisher: International Monetary Fund
ISBN: 9781557750129
Category : Business & Economics
Languages : en
Pages : 468

Book Description
This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.

Canada Since 1945

Canada Since 1945 PDF Author: Robert Bothwell
Publisher: University of Toronto Press
ISBN: 9780802066725
Category : History
Languages : en
Pages : 522

Book Description
Reviews Canada's post-war history and recounts how Canadians strove for prosperity, international respectability, and a more vigorous national culture

Canadian Tax Journal

Canadian Tax Journal PDF Author:
Publisher:
ISBN:
Category : Electronic journals
Languages : en
Pages : 1172

Book Description

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