Download or read book Notes on Corporate Concentration and Canada s Income Tax written by Statistics Canada. Analytical Studies Branch and published by . This book was released on 1987 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores the relationship between the corporate income tax and tendencies toward corporate concentration. The study is in two main parts. The first considers tax provisions relating directly to mergers and takeovers such as interest deductibility and capital gains rollovers. The discussion, of necessity, relies only on anecdotal evidence and concludes that the popular concerns about the bias of these provisions may be overstated. The second and larger part of the study draws on a detailed sample of 20,000 corporate income tax returns for 1983. This empirical analysis looks at the effective average rate of taxes paid, net of government transfers received. The principal finding is that effective federal corporate income tax rates first increase in relation to the size of the corporation from 9.7% in the smallest size range to 17.1% in the middle size ranges ($10 to 25 million in assets net of intercorporate holdings), and then decline. Corporations with over 100 million in net assets had a lower average tax rate of 9.6% than those in the smallest size range. The overall average rate was 11.5% for federal, and 16.8% for federal plus provincial income taxes.
Download or read book Corporate Concentration and the Canadian Tax System written by Canada. Royal Commission on Corporate Concentration and published by . This book was released on 1975 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Concentration and the Canadian Tax System a Background Study written by Canada. Royal Commission on Corporate Concentration and published by . This book was released on 1978 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy and Corporate Concentration written by Alan L. Feld and published by Free Press. This book was released on 1982 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores the relation between federal taxation and corporate concentration in the United States.
Download or read book Mergers Corporate Concentration and Power in Canada written by Institute for Research on Public Policy and published by Halifax, N.S. : Institute for Research on Public Policy = Institut de recherches politiques. This book was released on 1988 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: The conference proceedings contained in this document explore several questions ranging from specific concerns with concentrated ownership and cross-ownership, the extent to which biases in market allocation decisions are driven by tax policy, by other public policies, or induced by other distortions in market structures, to more general questions of corporate governance and the efficiency of markets for corporate control. The papers are organized into the following general topics: dimensions of corporate concentration; rethinking the modern corporation; takeovers: determinants and effects; the financial sector; corporate power and influence; and public policy responses.
Download or read book White Paper on Tax Reform written by CCH Canadian Limited and published by Don Mills, Ont. : CCH Canadian. This book was released on 1987 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 1987 tax reform package considered.
Download or read book The Taxation of Corporations and Shareholders written by Martin Norr and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United States. With the increasing interest thereafter, the International Tax Program began to revise his manuscript, making as few changes as possible in the original draft. We had the benefit of criticism and analysis from Professor Richard M. Bird of the University of Toronto, now Director of the Institute of Policy Analysis there. In addition, Mr. Mitsuo Sato of the Ministry of Finance in Japan gave freely of his time in carefully suggesting changes throughout the manuscript. The present version of Chapter 3 owes a great deal to his additions and suggestions. Thanks are also due to Professor Hugh J. Ault of Boston College Law School for the Appendix, containing his description of the German integration system that became effective in 1977, which was first published in Law & Policy in International Business. Mr. Norr's interest in the subject of corporate and shareholder taxation developed while he was writing the International Tax Program's World Tax Series volume Taxation in France, published in 1966. The integration of French taxes on corporations and shareholders took place just after that volume was finished, but had been under discussion in France for some time before then.
Download or read book Taxing Corporate Income in the 21st Century written by Alan J. Auerbach and published by Cambridge University Press. This book was released on 2007-04-16 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.
Download or read book Section 85 Rollovers written by John L. Carlin and published by CCH Canadian. This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Business Taxation in Ontario written by Duanjie Chen and published by . This book was released on 1993-10-29 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume discusses major taxes paid by business in Ontario, including corporate income and capital taxes, and payroll taxes paid by employers. The papers examine tax levels faced by firms in Ontario, assess these levels relative to other jurisdictions, and consider what impact they may have on business investment behaviour. The authors provide important insights into the taxes they examine. Equally important, they shed light on the constraints that a jurisdiction faces when it considers reforms to the system of business taxation.
Download or read book Canada U S Relations in Focus written by Carl Ek and published by Nova Publishers. This book was released on 2008 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: Canada-United States relations covers more than two centuries, marked by a shared British colonial heritage, conflict during the early years of the U.S., and the eventual development of one of the most successful international relationships in the modern world. The most serious breach in the relationship was the War of 1812, which saw both sides try to invade the other, and both failed, leaving the status quo. Friendship was solidified in the 20th century with the shared experience of the world wars and a close alliance during the Cold War. Canada and the United States are currently the world's largest trading partners, share the world's longest border, and have significant interoperability within the defense sphere. Modern difficulties have included repeated trade disputes (despite a continental trade agreement), environmental concerns, and debates over immigration and the movement of people across the shared border. While the foreign policies of the neighbors have been largely aligned for much of the post-war era, significant disputes have arisen, including over the Vietnam War, the status of Cuba, the Iraq War and the War on Terror. At this time, the Canadian dollar has gained considerably versus the U.S. dollar with as yet unknown consequences.
Download or read book Small Business Tax Facts written by Ronika Khanna and published by Montreal Financial. This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Starting a business or becoming self employed opens up a whole new world of tax considerations. This book will guide you through the fundamentals to ensure that you pay the taxes you need to but no more than that. In learning about the different types of tax and the sorts of deductions that businesses are entitled to you can have a better understanding of your small business tax and save time and money. Our tax companion: Makes sure you don’t miss any deductions by providing a comprehensive list of expenses that you as a small business or self employed owner claim, and explains them in detail with easy to follow examples Explains simply the key basic tax concepts that every taxpayer should know Provides details on how to do your accounting and what you need before preparing your tax return Takes you step by step through the process of completing the T2125 business tax return schedule along with examples Explores the more complex sections such as capital cost allowance, motor vehicle/car and home office expenses Takes you through the process of understanding and completing your GST/HST returns plus a special appendix on provincial sales taxes Discusses eligibility of common expenses that are less straightforward
Download or read book Top Incomes written by A. B. Atkinson and published by OUP Oxford. This book was released on 2010-04-01 with total page 984 pages. Available in PDF, EPUB and Kindle. Book excerpt: A rapidly growing area of economic research investigates the top of the income distribution using data from income tax records. This volume brings together studies of top incomes for twelve countries from around the world, including China, India, Japan, Argentina and Indonesia. Together with the first volume, published in 2007, the studies cover twenty two countries. They have a long time span, the earliest data relating to 1875 (for Norway), allowing recent developments to be placed in historical perspective. The volume describes in detail the source data and the methods employed. It will be an invaluable reference source for researchers in the field. Individual country chapters deal with the specific nature of the data for each of the countries, and describe the long-term evolution of top income shares. In the countries as a whole, dramatic changes have taken place at the top of the income distribution. Over the first part of the century, top income shares fell markedly. This largely took the form of a reduction in capital incomes. The different authors examine the impact of the First and Second World Wars, contrasting countries that were and were not engaged. They consider the impact of depressions and banking crises, and pay particular attention to the impact of progressive taxation. In the last 30 years, the shares of top incomes have increased markedly in the US and other Anglo-Saxon countries, reflecting the increased dispersion of earnings. The volume includes statistics on the much-discussed top pay and bonuses, providing a global perspective that discusses important differences between countries such as the lesser increase in Continental Europe. This book, together with volume 1, documents this interesting development and explores the underlying causes. The findings are brought together in a final summary chapter by Atkinson, Piketty and Saez.
Download or read book na written by and published by CCH Canadian Limited. This book was released on with total page 1166 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book Estimating the Corporate Income Tax Gap written by Mr.Junji Ueda and published by International Monetary Fund. This book was released on 2018-09-12 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the methodology to estimate CIT gaps. It includes detailed steps to derive the potential CIT base and liability with careful consideration for the theoretical differences between the coverage of statistical macroeconomic data and the actual tax base of CIT, and then compare the estimated results with actual declarations and revenues. Although the estimated gaps following the approach will have margins of errors, it has the advantage of using available data without additional costs of collection and suits initial evaluations of overall CIT noncompliance in a country.
