Book Description
The 1987 tax reform package considered.
Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 31,3 MB
Release : 1987
Category : Corporations
ISBN :
The 1987 tax reform package considered.
Author :
Publisher :
Page : 912 pages
File Size : 33,24 MB
Release : 1990
Category : Taxation
ISBN :
Author : Mr.Joel Slemrod
Publisher : International Monetary Fund
Page : 32 pages
File Size : 36,72 MB
Release : 1995-08-01
Category : Business & Economics
ISBN : 1451954549
It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore some components of the social costs of taxation, their conclusions cannot be of a general nature. An alternative approach to policy evaluation is to rely on a marginal efficiency cost of funds rule which can indicate appropriate directions of reforms. The paper discusses its merits, applicability, and limitations, as well as its relationship to other concepts.
Author : Jason Clemens
Publisher : The Fraser Institute
Page : 208 pages
File Size : 13,29 MB
Release : 2008
Category : Fiscal policy
ISBN : 088975229X
"There is increasing interest in, and recognition of, the need for both tax reduction and tax reform in Canada. This book provides the rationale for tax reform and a road map for that reform. The book includes 5 chapters from leading experts in the field and provides a persuasive, compelling case for tax reform in Canada." "The Impact of Taxes on Economic Behavior by Milagros Palacios and Kumi Harischandra offers a broad overview of the incentive effects associated with taxes that affect our decisions to work more, to save, to invest, and to engage in entrepreneurial activity." "Compliance and Administrative Costs of Taxation in Canada by renowned University of Montreal economics professor Francois Vaillancourt and Jason Clemens provides readers with an understanding of the vast costs associated with administering, and complying with, our current tax system."--BOOK JACKET.
Author :
Publisher : The Fraser Institute
Page : 138 pages
File Size : 29,68 MB
Release : 2007
Category :
ISBN : 088975215X
The authors of this book have worked independently and opinions expressed by them are, therefore, their own, and do not necessarily reflect the opinions of the supporters or the trustees of The Fraser Institute. [...] She is co-author of the An Empir- ical Comparison of Labour Relations Laws in Canada and the United States (2006), Union Disclosure in Canada and the United States (2006), Fiscal Per- formance Index (2006), Tax Freedom Day (2006), Canadian Provincial In- vestment Climate Report (2006), Transparency of Labour Relations Boards in Canada and the United States (2005), and the State of the Urban Air in [...] We would like to acknowledge all of the scholars who provided peer review of this study: Professor Ron Knee- bone of the University of Calgary, Professor Richard Bird of the University of Toronto, Professor Barry Cooper of the University of Calgary, Gordon Gibson who is a Senior Fellow of the Fraser Institute, Professor Bev Dahlby of the University of Alberta and a member of the Fraser Institute's [...] In addition, we would like to thank Nadeem Esmail, the Director of Health Performance Studies at the Fraser Institute and Fred McMahon the Director of Globalization and Trade at the Fraser Institute and the author of 2 books on the topic of fiscal balance and equalization for their review of a number of working drafts. [...] Figure 1.2 illustrates the nominal net fiscal balance (surplus or deficit) for the federal government and all of the provincial and territorial governments (consolidated) between 1990/91 and 2005/06. The federal government begins the period with an enormous deficit of $32.4 billion while the provinces had a much lower, collective deficit of $7.6 billion.
Author : Naomi Enid Slack
Publisher : UN-HABITAT
Page : 90 pages
File Size : 21,98 MB
Release : 2009
Category : Municipal finance
ISBN : 9211321131
Author : OECD
Publisher : OECD Publishing
Page : 326 pages
File Size : 22,80 MB
Release : 2017-03-27
Category :
ISBN : 9264267999
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Author : Robin W. Boadway
Publisher : World Bank Publications
Page : 624 pages
File Size : 41,40 MB
Release : 2007
Category : Political Science
ISBN : 0821364936
The design of intergovernmental fiscal transfers has a strong bearing on efficiency and equity of public service provision and accountable local governance. This book provides a comprehensive one-stop window/source of materials to guide practitioners and scholars on design and worldwide practices in intergovernmental fiscal transfers and their implications for efficiency, and equity in public services provision as well as accountable governance.
Author : Kenneth James McKenzie
Publisher : Calgary : Canada West Foundation
Page : 76 pages
File Size : 50,12 MB
Release : 2000
Category : Fiscal policy
ISBN : 9781895992953
Author : Dan Usher
Publisher :
Page : 180 pages
File Size : 22,43 MB
Release : 1995
Category : Law
ISBN :