Canada-U.S. Tax Comparisons
Canada-U.S. Tax Comparisons

Author: John B. Shoven

Publisher: University of Chicago Press

Published: 2007-12-01

Total Pages: 400

ISBN-13: 0226754820

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In the increasingly global economy, domestic tax policies have taken on a new importance for international economics. This unique volume compares the tax reform experiences of Canada and the United States, two countries with the world's largest bilateral flow of trade and investment. With the signing of the U.S.-Canada Free Trade Agreement and the tax reforms of the 1980s, there has been some harmonization of tax systems. But geographic, cultural, and political characteristics shape distinct national social policies that may impede harmonization. As the U.S. and Canadian economies become even more integrated, differences in tax systems will have important effects, in particular on the relative rates of economic growth. In this timely study, scholars from both countries show that, while the United States and Canada exhibit similar corporate tax structures and income tax systems, they have very different approaches to sales tax and social security taxes. Despite these differences, the two countries generate roughly the same amounts of revenue, produce similar costs of capital, and produce comparable distributions of income.

Patterns of the Past
Patterns of the Past

Author: Roger Hall

Publisher: Dundurn

Published: 1996-07-25

Total Pages: 407

ISBN-13: 1459713575

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Patterns of the Past has been published to commemorate the one hundredth anniversary of the founding of the Ontario Historical Society. Organized on 4 Sept 1888 as the Pioneer Association of Ontario, the Society adopted its current name in 1898. Its objectives, for a century, have been to promote and develop the study of Ontario’s past. The purpose of this book is both to commemorate and to carry on that worthy tradition. Introduced by Ian Wilson, Archivist of Ontario, and edited by Roger Hall, William Westfall and Laurel Sefton MacDowell, this distinctive volume is a landmark not only in the Society’s history but in the prince’s historiography. Eighteen scholars have pooled their talents to fashion a volume of fresh interpretive essays that chronicle and analyze the whole scope of Ontario’s rich and varied past. New light is thrown on our understanding of early native peoples, rural life in Upper Canada, the opening of the North, the impact of railways, and the growth of businesses and institutions. And there is much social study here too, especially of the new roles for women in industrial society, of working class experience, of ethnic groups, and of children in our society’s past. As well, there are innovative treatments of the conservation movement, of science’s role in provincial society, and of the relationship between society and culture in small towns. Anyone with an interest in the history of Canada’s most populous province will find much in this comprehensive collection.

Congressional Record
Congressional Record

Author: United States. Congress

Publisher:

Published: 1965

Total Pages: 1310

ISBN-13:

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The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)

Competing for Capital
Competing for Capital

Author: Kenneth P. Thomas

Publisher: Georgetown University Press

Published: 2000-10-19

Total Pages: 362

ISBN-13: 9781589018396

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As corporations search for new production sites, governments compete furiously using location subsidies and tax incentives to lure them. Yet underwriting big business can have its costs: reduction in economic efficiency, shifting of tax burdens, worsening of economic inequalities, or environmental degradation. Competing for Capital is one of the first books to analyze competition for investment in order to suggest ways of controlling the effects of capital mobility. Comparing the European Union's strict regulation of state aid to business with the virtually unregulated investment competition in the United States and Canada, Kenneth P. Thomas documents Europe's relative success in controlling—and decreasing—subsidies to business, even while they rise in the United States. Thomas provides an extensive history of the powers granted to the EU's governing European Commission for controlling subsidies and draws on data to show that those efforts are paying off. In reviewing trends in North America, he offers the first comprehensive estimate of U.S. subsidies to business at all levels to show that the United States is a much higher subsidizer than it portrays itself as being. Thomas then suggests what we might learn from the European experience to control the effects of capital mobility—not only within or between states, but also globally, within NAFTA and the World Trade Organization as well. He concludes with policy recommendations to help promote international cooperation and cross-fertilization of ways to control competition for investment.

The Economic and Social Environment for Tax Reform
The Economic and Social Environment for Tax Reform

Author: Allan M. Maslove

Publisher: University of Toronto Press

Published: 1995-12-15

Total Pages: 351

ISBN-13: 1442655844

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Major economic and social developments that will determine the context for tax reforms in the 1990s are the subject of this volume. They include the globalization of markets, free trade arrangements, changing technology and production processes, macro-economic policies and conditions in Canada, and population growth and changes in demographic structure.