The State of Economics in Canada: Festschrift in Honour of David SlaterAndrew Sharpe, Patrick Grady, David Walker Slater, 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 99
corporate income tax revenue can be about two dollars , once these distortionary effects of the tax are taken into account . An ideal business tax system would be neutral with respect to different industries , asset types , and degrees ...
corporate income tax revenue can be about two dollars , once these distortionary effects of the tax are taken into account . An ideal business tax system would be neutral with respect to different industries , asset types , and degrees ...
Page 109
8 The higher rate ( 41.3 per cent ) includes a general corporate income tax rate of 37 per cent and a regional tax of 4.25 per cent . The latter is levied on the Italian - source income from productive activities , which includes ...
8 The higher rate ( 41.3 per cent ) includes a general corporate income tax rate of 37 per cent and a regional tax of 4.25 per cent . The latter is levied on the Italian - source income from productive activities , which includes ...
Page 118
The purpose of the dividend tax credit is to integrate personal and corporate income taxes on distributed income . 12 Thus , the role of the partial exclusion of capital gains from income is also to integrate corporate and personal ...
The purpose of the dividend tax credit is to integrate personal and corporate income taxes on distributed income . 12 Thus , the role of the partial exclusion of capital gains from income is also to integrate corporate and personal ...
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Contents
Pensions | 4 |
An Economist for All Seasons | 19 |
Tax Policy and Tax Research in Canada | 57 |
Copyright | |
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