Download or read book The GST and the Provinces written by Richard-Philippe Domingue and published by . This book was released on 1994 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The GST and the Provinces State of Negotiations written by and published by . This book was released on 1994-04 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book GST AND THE PROVINCES STATE OF NEGOTIATIONS REV MAY 92 written by Canada. Library of Parliament. Research Branch and published by . This book was released on 1991 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Economic Surveys United States 2005 written by OECD and published by OECD Publishing. This book was released on 2005-10-27 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: This economic survey examines the key challenges facing the US economy including fiscal sustainability and budgetary discipline, fiscal relations across levels of government, adjustment of the current account, and labour market issues such as trade ...
Download or read book Fiscal Federalism and Political Decentralization written by Nuria Bosch and published by Edward Elgar Publishing. This book was released on 2008-01-01 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly original book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. The three key issues required for a well designed financing system are analyzed in depth herein, namely: tax assignment, equalization grants (i.e. redistribution of money from the wealthy regions or the national government to poorer regions) and the role of regional government in the administration of taxes. Fiscal Federalism and Political Decentralization will be of particular interest to academics and researchers of economics, public economics, public finance and public choice. It will also appeal to politicians and policy makers as well as organizations and agencies related to the economy and fiscal federalism.
Download or read book Provincial Tax Reforms written by David W. Conklin and published by IRPP. This book was released on 1990 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Consumption Tax Trends 2012 VAT GST and Excise Rates Trends and Administration Issues written by OECD and published by OECD Publishing. This book was released on 2012-11-13 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Download or read book Goods and Service Tax in India written by Dr. Paritosh Awasthi and published by Lulu.com. This book was released on with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Rethinking Subnational Taxes written by Mr.Richard Miller Bird and published by International Monetary Fund. This book was released on 1999-12-01 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subnational governments. One way to relieve this problem is to strengthen subnational tax regimes. The paper proposes two approaches to accomplish such strengthening in developing countries. The first—most applicable to large countries with important regional governments—is to establish subnational value-added taxes (VATs); the second is to replace the various unsatisfactory state and local taxes imposed on business by a low-rate value-added tax levied on the basis of income (production, origin) rather than consumption (destination).
Download or read book Value Added Tax written by Alan Schenk and published by Cambridge University Press. This book was released on 2015-02-02 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.
Download or read book What is Next for the United States Canada Free Trade Agreement written by United States. Congress. House. Committee on Small Business and published by . This book was released on 1992 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Macro Federalism and Local Finance written by Anwar M. Shah and published by World Bank Publications. This book was released on 2008-06-20 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The design of a federal system to deal with growth, stabilization, and regional and local development issues is the primary concern of this volume, edited by Anwar Shah. The book provides analytical tools to address issues arising from globalization, localization, and regional integration. It discusses tax harmonization issues associated with subnational value added tax administration. It provides a framework for fiscal discipline in a federal system. Lessons from international experiences from policies to deal with lagging regions are drawn. The book empirically examines the effect of fiscal decentralization on the overall size of the public sector. Finally, it draws lessons from industrial countries' experiences on local governance. This important new series represents a response to several independent evaluations in recent years that have argued that development practitioners and policy makers dealing with public sector reforms in developing countries and, indeed, anyone with a concern for effective public governance could benefit from a synthesis of newer perspectives on public sector reforms. This series distills current wisdom and presents tools of analysis for improving the efficiency, equity, and efficacy of the public sector. Leading public policy experts and practitioners have contributed to the series.
Download or read book VAT and Financial Services written by Robert F. van Brederode and published by Springer. This book was released on 2017-03-06 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
Download or read book Historical Dictionary of Canada written by Stephen Azzi and published by Rowman & Littlefield. This book was released on 2021-04-15 with total page 725 pages. Available in PDF, EPUB and Kindle. Book excerpt: Canada has become a leader among the modern nations of the world. It has emerged as a modern industrial nation, and as a key player in the resource, commodities, and financial institutions that make up today’s world. This third edition of the Historical Dictionary of Canada contains a chronology, an introduction, and an extensive bibliography. It includes over 700 cross-referenced entries on a wide range of topics, covering the broad sweep of Canadian history from long before European contact until present day. Topics include Indigenous peoples, women, religion, regions, politics, international affairs, arts and culture, the environment, the economy, language, and war. This is an excellent resource for students, researchers, and anyone wanting to know more about Canada. It introduces readers to the successes and failures, the conflicts and accommodations, the events and trends that have shaped Canadian history.
Download or read book Romanow Papers The fiscal sustainability of health care in Canada written by Commission on the Future of Health Care in Canada and published by University of Toronto Press. This book was released on 2004-01-01 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fiscal Sustainability of Health Care - the first of a three-volume set of selected papers from the Romanow Commission - comprises the most influential discussion papers on the fiscal sustainability of public health care in the future. The subjects covered include the current and potential cost drivers of the system, the financing and delivery of health care, fiscal federalism, and international trade regimes. While some of the contributors are among Canada's best known and respected figures in the field, others are relatively new scholars from Canada and abroad who bring fresh perspectives and new insights to the issue of fiscal sustainability. Presenting divergent diagnoses and policy prescriptions, the papers collectively highlight the many factors that governments and health care sector managers must confront to keep the Canadian health care system viable in the 21st century.
Download or read book The Complexity of Tax Simplification written by Simon James and published by Springer. This book was released on 2016-04-29 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Download or read book Tax Aspects of Fiscal Federalism written by Gianluigi Bizioli and published by IBFD. This book was released on 2011 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website
