Provincial Public Finances: Plaudits, problems, and prospects PDF Download

Author: Melville L. McMillan
Publisher:
ISBN:
Category : Canadian provinces
Languages : en
Pages : 464

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Author: Melville L. McMillan
Publisher: Canadian Tax Foundation = Association canadienne d'études fiscales
ISBN:
Category : Business & Economics
Languages : en
Pages : 368

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Book Description

Author: Mrs.Teresa Ter-Minassian
Publisher: International Monetary Fund
ISBN: 9781557756633
Category : Business & Economics
Languages : en
Pages : 1146

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Book Description
Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management. The papers in this volume, edited by Teresa Ter-Minassian, examine the validity of these views in light of theoretical considerations, as well as the experience of a number of countries.

Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 130

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Author: Paul Boothe
Publisher: University of Alberta
ISBN: 9780888642943
Category : Business & Economics
Languages : en
Pages : 244

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Book Description
Proceedings of a conference held in Edmonton in October 1995.

Author: Gene Swimmer
Publisher: Kingston, Ont. : Industrial Relations Centre, Queen's University
ISBN:
Category : Political Science
Languages : en
Pages : 484

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Discusses trends in public sector labour relations during the 1970s, 1980s and early 1990s. Outlines changes in attitude on the part of national, provincial and municipal governments toward labour relations and the effect of these changes on trade unionism and collective bargaining.

Author: Anne-Marie Mawhiney
Publisher: Dundurn
ISBN: 155488103X
Category : Business & Economics
Languages : en
Pages : 347

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Book Description
Boom Town Blues: Collapse and Revival in a Single-Industry Community tells of the Northern Ontario city of Elliot Lake, once the uranium capital of the world, which was devastated by the closing of the uranium mines operated by Denison and Rio Algom. The closures and mass layoffs were first announced in 1990 with the layoffs occurring from then until June 1996. Throughout the period after the layoffs were announced, several major research projects were undertaken. One, the Elliot Lake Tracking and Adjustment Study, follows approximately 1,000 of the laid-off miners and 530 of their spouses through their adjustment processes. Another, the Seniors Needs Assessment, examines the human resource and service needs of the increasing numbers of seniors moving to Elliot Lake as part of the community’s economic strategy. In addition to these social scientific studies, several land and environmental reclamation research projects have been undertaken. Boom Town Blues: Collapse and Revival in a Single-Industry Community tells the reader about the results of these studies and gives a variety of community-based perspectives on the Elliot Lake story. The book highlights the struggles and successes of families and of the community as a whole. Boom Town Blues is about one community’s struggle to survive, to shift its economic base from mining to one where retirement living for seniors, mine decommissioning, and a community-based research facility would be among several economic survival strategies. The book is of interest to readers throughout Northern Ontario and, indeed, wherever single-industry towns are threatened by major shifting in their economic base and are struggling to survive. The book also provides an excellent case study for teachers, students, policy makers, and politicians.

Author: Ronald Lampman Watts
Publisher: IIGR, Queen's University
ISBN: 0889115702
Category : Minorities
Languages : en
Pages : 295

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Author: Canadian Tax Foundation
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 430

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Book Description

Author: Richard Krever
Publisher: Kluwer Law International B.V.
ISBN: 9403506156
Category : Law
Languages : en
Pages : 314

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Book Description
The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246