PDF/Textbook Tax Reform June 18 1987 Full Download

White Paper on Tax Reform

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.

Tax Reform in Canada

Author: Allan M. Maslove
Publisher: IRPP
ISBN: 9780886450922
Category : Business & Economics
Languages : en
Pages : 118

Book Description
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.

Value Added Tax

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.

The Treatment of Companies Under Cash Flow Taxes

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.

The Essential GAAR Manual

Author: William I. Innes
Publisher: CCH Canadian Limited
ISBN: 9781553676195
Category : Income tax
Languages : en
Pages : 316

Book Description

The Value-Added Tax: Orthodoxy and New Thinking

Author: Murray L. Weidenbaum
Publisher: Springer Science & Business Media
ISBN: 9400924968
Category : Law
Languages : en
Pages : 284

Book Description
IF, WHEN YOU SAY "CONSUMPTION TAX , " YOU MEAN . . . by Ernest S. Christian, Jr. and Cliff Massa III Much has been said and written about consumption taxes in the United States, but mostly in a theoretical context. Dozens of schol arly treatises have been published, along with innumerable papers and speeches most of which were more argumentative than illumi nating in nature. Audiences have sat through uncounted confer ences on the merits or evils of consumption taxes, depending on the speakers' perspectives. There have been only three comprehensive legislative proposals to which these theories and arguments could be 1 applied, no one of which was acted upon in the Congress. Purveyors of conventional wisdom have suggested that this theo retical context might be replaced within a year or two by actual con sideration of a federal-level consumption tax. Some see enactment of such a tax as a desirable -- or at least a necessary -- means for reducing the federal deficit. The National Economic Commission, which was created by legislation in 1987 to recommend deficit reduction measures, was perceived by many skeptics and proponents alike to be the Trojan Horse which would carry a consumption tax Lrhe proposals were H. R. 7015, ''The Tax Restructuring Act of 1980," introduced by Rep. Al Ullman; S. 1102, ''The Business Transfer Tax Act of 1985," introduced by Senator William Roth; and H. R. 4598, introduced by Rep.

White Paper on Tax Reform

Tax Reform in Canada

Value Added Tax

The Treatment of Companies Under Cash Flow Taxes

The Essential GAAR Manual

The Value-Added Tax: Orthodoxy and New Thinking

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Legislative Calendar

California. Court of Appeal (4th Appellate District). Division 2. Records and Briefs

The Technical Corrections Act of 1987