Download or read book The Impact and Cost of Taxation in Canada written by Jason Clemens and published by The Fraser Institute. This book was released on 2008 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.

Download or read book The Economic Impacts of Tax Reform written by Canadian Tax Foundation and published by . This book was released on 1989 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: Background papers of several authors addressing the proposals of the government's white paper on tax reform (for a major reconstruction of the personal and corporate income taxes and the introduction of a multistage sales tax) and considering the economic implications of these proposals. The authors also deal with, among others, some problems of concerting exemptions and deductions into credits, with personal savings, life insurance, treatment of resources industries and residential real estate.

Download or read book The Cost to Canadians of Complying with Personal Income Taxes written by François Vaillancourt and published by The Fraser Institute. This book was released on 2010 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Impact of Inflation on Corporate Taxes and the Cash Flows of Business written by Glenn P. Jenkins and published by Ottawa, Ont. : Council Secretary, Economic Council of Canada. This book was released on 1985 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Indirect Federal Taxes the Cost of Capital and the Issue of Tax Incidence written by Wayne R. Thirsk and published by . This book was released on 1985 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Impact of Taxes on Wages and Prices in the Canadian Economy written by Douglas Allen Lauriston Auld and published by . This book was released on 1972 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Report of the Royal Commission on Taxation The use of the tax system to achieve economic and social objectives written by Canada. Royal Commission on Taxation and published by . This book was released on 1966 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The VAT Reader written by and published by . This book was released on 2011 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxes the Cost of Capital and Investment written by Kenneth James McKenzie and published by . This book was released on 1997 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reforming Capital Income Taxation in Canada written by James B. Davies and published by . This book was released on 1987 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents two main options for capital tax reform in Canada: a lifetimeconsumption tax and a uniform tax through a comprehensive survey of thetheory and evidence on the likely effects of the altenrative tax reforms oneconomic welfare and the distribution of income. Addresses the current taxtreatment of capital income, defining and implementing major reform options, efficiency aspoects, tax treatment of capital income in an open economy, andtax treatment of human capital. Also includes a discussion of bequests.

Download or read book Canadian Tax Policy written by Robin W. Boadway and published by Toronto: Canadian Tax Foundation. This book was released on 1980 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study designed to explain the nature of the Canadian tax system and the effects of taxation on the economy.

Download or read book The Economics of the Goods and Services Tax written by John Whalley and published by Canadian Tax Foundation = Association canadienne d'études fiscales. This book was released on 1990 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study reviews the Canadian debate on GST Operation deficiencies and economic effects of MTS are investigated and previous attempts at tax reform summarised.

Download or read book The Costs of Taxation and the Marginal Cost of Funds written by Mr.Joel Slemrod and published by International Monetary Fund. This book was released on 1995-08-01 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Taxation and Economic Efficiency Results from a Canadian CGE Model written by and published by . This book was released on 2004 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper introduces a Canadian dynamic, multi-sector, open economy neo-classical tax model that features adjustment dynamics, intertemporal optimization, imperfect substitution between domestic & foreign goods & assets, some industry details, and each of the major taxes in Canada. The paper uses the model to compare seven different policies, focussing on measures that target investment & saving, and ranks the policies according to their impact on domestic welfare. The tax measures evaluated include capital cost allowances, personal capital income taxes, sales taxes on capital, corporate income taxes, personal income taxes, payroll taxes, and consumption taxes. The model examines the effects of altering the tax mix on four key decisions: to consume or invest, to invest abroad or at home, the labour-leisure decision, and the composition in terms of industry output of the consumption basket & capital good.

Download or read book Studies of the Royal Commission on Taxation written by Canada. Royal Commission on Taxation and published by . This book was released on 1968 with total page 1158 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Policy Options in the 1980s written by Canadian Tax Foundation and published by Canadian Tax Foundation = Association canadienne d'études fiscales. This book was released on 1982 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conference papers followed by discussants' remarks. Subjects covered include: "Tax reform or tax deform?" by Musgrave, R.A.; "A critical review of tax shelters: loophole or escape hatch?" by Brown, R.D.; "Extractive resource taxation in Canada" by Cairns, R.D.