The State of Economics in Canada: Festschrift in Honour of David SlaterAndrew Sharpe, Patrick Grady, John Deutsch Institute for the Study of Economic Policy, Queen's University (Kingston, Ont.). School of Policy Studies, Centre for the Study of Living Standards McGill-Queen's University Press, 2001 - 517 pages Each article in this collection addresses a particular field or issue in the discipline of economics and surveys the state of knowledge in this area in Canada, pointing out gaps in the knowledge base and directions for future research. Contributors include Richard Bird (University of Toronto), Robin Boadway (Queen's University), Paul Davenport (University of Western Ontario), Pierre Fortin (University of Quebec at Montreal), Fred Gorbet (York University), Morley Gunderson (University of Toronto), John Helliwell (University of British Columbia), Peter Howitt (Brown University), Katie Macmillan (ITPC), Jack Mintz (C.D. Howe Institute), Ed Nuefeld, Charles Beach (Queen's University), Lars Osberg (Dalhousie University), Sylvia Ostry (University of Toronto), Jim Pesando (CPP-PG), Craig Riddell (University of British Columbia), John Sargent (Department of Finance), Tony Scott (University of Toronto), Michael Smart (University of Toronto), and Tom Wilson (University of Toronto). |
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Page 117
... capital gains taxes to a later time through the use of the " rollover " provisions in the income tax system ) . ' Second , capital losses generally can only be used to reduce capital gains for tax purposes . There are many circumstances ...
... capital gains taxes to a later time through the use of the " rollover " provisions in the income tax system ) . ' Second , capital losses generally can only be used to reduce capital gains for tax purposes . There are many circumstances ...
Page 118
... capital gains . Governments have tried to reduce complexity in the tax system by ensuring that dividends and capital gains are taxed at similar rates otherwise , complex anti - avoidance rules are required to prevent dividends from ...
... capital gains . Governments have tried to reduce complexity in the tax system by ensuring that dividends and capital gains are taxed at similar rates otherwise , complex anti - avoidance rules are required to prevent dividends from ...
Page 389
... capital - labour ratio . First , Quebec's employment rate dropped sharply from 90 per cent of Ontario's in 1975 to 85 per cent in 1982 ( see Figure 4 ) . Second , the corporate profit share in Quebec plummetted from 93 per cent of its ...
... capital - labour ratio . First , Quebec's employment rate dropped sharply from 90 per cent of Ontario's in 1975 to 85 per cent in 1982 ( see Figure 4 ) . Second , the corporate profit share in Quebec plummetted from 93 per cent of its ...
Contents
Pensions | 4 |
An Economist for All Seasons | 19 |
Taxing Future Consumption | 79 |
Copyright | |
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after-tax analysis assets average bachelor's benefits Boadway British Columbia budget C.D. Howe Institute Canada Pension Plan Canadian financial Canadian Tax capital gains cent changes citizens clawbacks competition consumption tax contributions costs CPP/QPP David David Slater decentralization developing countries distribution domestic Economic Council economists effective tax rates efficiency elderly employment environmental equity expenditure federal government financial system Financing Confederation fiscal fiscal federalism fund globalization graduates growth higher impact important increase industry investment issues measures Mintz OECD Ontario Ottawa paper payroll taxes Pension Plan pillar political population poverty intensity poverty line prime age households productivity programs provinces Quebec ratio recent redistribution reduction relative retirement savings revenues RRSP sector senior households share Slater social Statistics Canada studies Table tax policy tax system taxation taxation in Canada Toronto trade trend United University workers