Ontario Retail Sales Tax with Commentary PDF Download

Author:
Publisher: CCH Canadian Limited
ISBN: 1553678192
Category :
Languages : en
Pages : 1064

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Author: Robert Brakel and Associates Ltd. Staff
Publisher:
ISBN: 9781551411002
Category :
Languages : en
Pages : 675

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Author: W. Irwin Gillespie
Publisher: McGill-Queen's Press - MQUP
ISBN: 9780771556623
Category : Business & Economics
Languages : en
Pages : 228

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Book Description
This original study challenges the widely held belief that government policies to redistribute income have made Canada a more egalitarian state. The author bases his conclusions on extensive documentation of the real effect of changes in taxes, transfers, and government expenditures.

Author: Albert J. Robinson
Publisher: Canadian Tax Foundation = Association canadienne d'études fiscales
ISBN: 9780888080257
Category : Business & Economics
Languages : en
Pages : 180

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Author:
Publisher: The Fraser Institute
ISBN:
Category :
Languages : en
Pages : 38

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Book Description

Author: John B. Shoven
Publisher: University of Chicago Press
ISBN: 0226754820
Category : Business & Economics
Languages : en
Pages : 400

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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.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264182187
Category :
Languages : en
Pages : 224

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Book Description
Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Author: David K. Foot
Publisher: University of Toronto Press
ISBN: 1487597126
Category : Political Science
Languages : en
Pages : 326

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Book Description
This detailed and informative study makes a timely contribution to a subject that has been the focus of much public discussion and debate in Ontario and elsewhere, namely the size and growth of the public sector. Working with the Public Accounts and other sources, Professor Foot offers both an historical account of, and an explanation for, the growth of provincial revenues and expenditures since the early 1950s. By concentrating on an analysis of the development of a single government over time, rather than adopting the traditional cross-section approach of analysing a number of junior-level governments. The study's conclusions are both informative and provocative. On the revenue side, a rate-base approach which separates discretionary from automatic changes in revenue determinants is shown to provide sufficient flexibility to accommodate the analysis and explanation of a wide range of specific revenues. On the expenditure side, the provincial government is found to adjust reasonably slowly to new levels of desired expenditures which appear to be determined primarily by demand variables. Of particular interest are findings which suggest that urbanization and elections have had little effect on expenditures and that available federal money has tended to be a substitute for provincial funds. In addition, the author notes that provincial expenditure patterns are consistent with either a revenue-led interpretation, where the recent availability of pension funds has stimulated expenditures, or a leading-sector interpretation, which implies a longer-run coordinated view of provincial public development. This study should stimulate a more informed discussion of the determinants and effects of provincial public finance in Ontario. It will appeal not only to those interested in the behaviour of junior-level governments but also to anyone interested in the size and growth of the public sector, in Ontario or elsewhere.

Author: Gianluigi Bizioli
Publisher: IBFD
ISBN: 908722110X
Category : Finance, Public
Languages : en
Pages : 797

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This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website

Author: Ontario Federation of Labour
Publisher: James Lorimer & Company
ISBN: 9781550285949
Category : Business & Economics
Languages : en
Pages : 224

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Book Description
Contents: 1 Ontario's Diminished Fiscal Capacity 2 Options for Restoring Ontario's Fiscal Capacity 3 Ontario's Jobs Crisis and its Link to the Provincial Debt 4 Working Down our Debts 5 Education 6 Post-Secondary Education 7 Child Care 8 The Environment 9 Health Care 10 Social Policy 11 Housing 12 Local Government and Public Services in Ontario 13 Ontario 1997-98 Budget Highlights 14 The Alternative Federal Budget and its Implications for Ontario