Canada - United States Corporate Income Tax Comparison
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Publisher:
Published: 1993
Total Pages:
ISBN-13:
DOWNLOAD EBOOKRead and Download eBook Full
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Published: 1993
Total Pages:
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DOWNLOAD EBOOKAuthor: John B. Shoven
Publisher: University of Chicago Press
Published: 2007-12-01
Total Pages: 400
ISBN-13: 0226754820
DOWNLOAD EBOOKIn 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.
Author: United States. Treasury Department. Division of Tax Research
Publisher:
Published: 1943
Total Pages: 154
ISBN-13:
DOWNLOAD EBOOKAuthor: Canada. Industry Canada
Publisher:
Published: 1995
Total Pages: 55
ISBN-13:
DOWNLOAD EBOOKAuthor: CCH Canadian Limited
Publisher: Don Mills, Ont. : CCH Canadian
Published: 1987
Total Pages: 358
ISBN-13:
DOWNLOAD EBOOKThe 1987 tax reform package considered.
Author: Accountants International Study Group
Publisher: London? : s.n.
Published: 1971
Total Pages: 32
ISBN-13:
DOWNLOAD EBOOKAuthor: OECD
Publisher: OECD Publishing
Published: 2019-04-11
Total Pages: 643
ISBN-13: 9264313796
DOWNLOAD EBOOKThis annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It ...
Author: Dale Weldeau Jorgenson
Publisher: Brookings Institution Press
Published: 1993
Total Pages: 460
ISBN-13:
DOWNLOAD EBOOKThe tax reform movement that swept the U.S., Great Britain, and most other industrialized nations during the last decade has focused attention on international comparisons of the cost of capital. More recently, international comparability has become a critical issue of tax harmonization. This is a vital concern in the European Community, as well as between Canada and the United States. This volume provides international comparisons of the cost of different types of capital for nine major industrialized countries -- Australia, Canada, France, Germany, Italy, Japan, Sweden, the United Kingdom, and the United States -- for the period 1980-1990. In the early 1980s the introduction of tax incentives for saving and investment gradually shifted the tax base from income toward consumption. By 1990 most of these special tax provisions had been reduced or repealed in order to lower tax rates and equalize the tax treatment of different forms of capital income. Income was firmly reestablished as the most appropriate basis for taxation. Separate chapters for each of the nine countries, written by leading experts in public economics, provide detailed accounts of tax policy changes over the decade. Each chapter contains a quantitative description of these tax policies and summarizes this information in the form of effective tax rates. The book thus serves as an indispensable reference for comparing capital income taxation in industrialized countries during a period of rapid policy change.
Author: William John MacDougall
Publisher:
Published: 1937
Total Pages: 172
ISBN-13:
DOWNLOAD EBOOKAuthor: OECD
Publisher: OECD Publishing
Published: 2021-04-29
Total Pages: 651
ISBN-13: 9264438181
DOWNLOAD EBOOKThis annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.