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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.
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.
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.
Author: John Harvey Perry Publisher: ISBN: Category : Business & Economics Languages : en Pages : 1100
Book Description
The author presents in this volume the Canadian fiscal affairs in the postwar II era. Subjects treated are: the economic consequences of adopting a Keynesian role for government, the growth of government expenditure, evolution of federal-provincial tax sharing and transfer programmes, developments in provincial budget, history of Canadian tariff changes leading to the free trade and the history and current status of international tax arrangements. The description of the tax reforms 1962-71 and 1985-87 is also included.
Author: David W. Conklin Publisher: IRPP ISBN: 9780886451110 Category : Business & Economics Languages : en Pages : 208
Book Description
This publication is intended to provide for the non-specialist a fresh look at provincial tax reform options and opportunities. Part I begins with the basic principles of tax reform, considering alternative objectives and general options in tax design. Part II examines the current differences among provincial economic circumstances and the tax structures. Part III deals with the process and implications of federal tax reform, from the 1987 proposals to the GST draft legislation.
Author: Alex Himelfarb Publisher: Wilfrid Laurier Univ. Press ISBN: 1554589037 Category : Political Science Languages : en Pages : 304
Book Description
Taxes connect us to one another, to the common good, and to the future. This is a book about taxes: who pays what and who gets what. More than that, it’s about the role of government, about citizenship and our collective well-being, about the Canada we want. The contributors, leading Canadian practitioners and scholars, explore how taxes have become a political “no-go zone” and how changes in taxation are changing Canada. They challenge the view that any tax is a bad tax and provide broad directions for fairer and smarter approaches. This is a book that will be of interest to anyone concerned with public policy and public affairs, economics, and political science and to anyone interested in challenging the conventional wisdom that lower taxes and smaller government are the cures to what ails us.
Author: Hiromitsu Ishi Publisher: Oxford University Press ISBN: 0199242569 Category : Business & Economics Languages : en Pages : 454
Book Description
This book provides English-speakers with a comprehensive description and incisive critique of the Japanese tax system. The third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated.
Author: Dennis T. Guest Publisher: UBC Press ISBN: 077485068X Category : Social Science Languages : en Pages : 408
Book Description
This book analyzes the major influences shaping the Canadian welfare state. A central trend in Canadian social security over most of the twentieth century has been a shift from a 'residual' to an 'institutional' concept. The residual approach, which dominated until the Second World War, posited that the causes of poverty and joblessness were to be found within individuals and were best remedied by personal initiative and reliance on the private market. However, the dramatic changes brought about by the Great Depression and the Second World War resulted in the rise of an institutional approach to social security. Poverty and joblessness began to be viewed as the results of systemic failure, and the public began to demand that governments take action to establish front-rank institutions guaranteeing a level of protection against the common risks to livelihood. Thus, the foundations of the Canadian welfare state were established. The Emergence of Social Security in Canada is both an important historical resource and an engrossing tale in its own right, and it will be of great interest to anyone concerned about Canadian social policy.
Author: Allan M. Maslove
Author: Allan M. Maslove
Author: CCH Canadian Limited
Author: John B. Shoven
Author: John Harvey Perry
Author: 
Author: David W. Conklin
Author: Alex Himelfarb
Author: Hiromitsu Ishi
Author: Irwin Gillespie
Author: Dennis T. Guest