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 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 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 Taxation History Theory Law and Administration written by Parthasarathi Shome and published by Springer Nature. This book was released on 2021-04-09 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

Download or read book Women in Canada written by Canada. Library of Parliament. Research Branch and published by . This book was released on 1992 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Canada the State of the Federation 1995 written by Jonathan W. Rose and published by IIGR, Queen's University. This book was released on 1995-05 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Government of Canada Publications Quarterly Catalogue written by and published by . This book was released on 1992 with total page 1604 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Has the Time Come written by Atlantic Provinces Economic Council and published by Fredericton, N.B?] : Vaughan Chair in Regional Economics, University of New Brunswick. This book was released on 1996 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Analyse de Politiques written by and published by . This book was released on 2005 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A VAT GST Model Convention written by Thomas Ecker and published by IBFD. This book was released on 2013 with total page 493 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?

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 Operation of the Trade Agreements Program written by and published by . This book was released on 1990 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fiscal Federalism in Multinational States written by François Boucher and published by McGill-Queen's Press - MQUP. This book was released on 2021-07-21 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Substate nationalism is often studied as a question of political identity and cultural recognition. The same applies to the study of multinational federalism – it is mainly conceived as a tool for the accommodation of minority cultures and identities. Few works in political philosophy and political science pay attention to the fiscal and redistributive dimensions of substate nationalism and multinational federalism. Yet nationalist movements in Western countries make crucial claims about fiscal autonomy and the fair distribution of resources between national groups within the same state. In recent years, Scottish nationalists have demanded greater tax autonomy, Catalan and Flemish nationalists have viewed themselves as unfairly disadvantaged by centralized fiscal arrangements, and equalization payments and social transfers in Canada have exacerbated tensions within the federation. In Fiscal Federalism in Multinational States contributors from political philosophy and political science disciplines explore the fiscal side of substate nationalism in Canada, Belgium, the United Kingdom, Spain, and Australia. Chapters examine the connection between secessionist claims and interregional redistributive arrangements, power relations in federations where taxing and spending responsibilities are shared between orders of government, the relationship between substate nationalism and fiscal autonomy, and the role of federal governments in redistributing resources among substate national groups. Fiscal Federalism in Multinational States brings together scholars of nationalism and federalism in a groundbreaking analysis of the connections between nationalist claims and fiscal debates within plurinational states.

Download or read book Canada the State of the Federation 1994 written by Douglas M. Brown and published by IIGR, Queen's University. This book was released on 1994-04 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Canada the State of the Federation 1992 written by Douglas M. Brown and published by IIGR, Queen's University. This book was released on 1992-10 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fiscal Policies in Federal States written by Dietmar Braun and published by Routledge. This book was released on 2018-02-06 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2003.Investigating the impact of federal structure on fiscal policy-making in four country cases, this book answers the question as to what extent federal structures hinder or, on the contrary, enhance a state's decision and co-ordination capacity in the field of fiscal policy. It questions the common assumption that federal structures restrain the co-ordination and hence macroeconomic management capacity. Well-documented and meticulously presented, this book will be useful for all those working in the field of policy research, and more generally for those who wish not only to attain a deeper and more comprehensive view on fiscal policy making or federalism, but on the territorial dimension of fiscal policy.