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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Results 1-3 of 42
Page 116
... gains tax incentives that do not inhibit the ability of firms to grow as well as encourage risk - taking . There are three particular issues related to the taxation of capital gains : • First , capital gains taxes are applied to ...
... gains tax incentives that do not inhibit the ability of firms to grow as well as encourage risk - taking . There are three particular issues related to the taxation of capital gains : • First , capital gains taxes are applied to ...
Page 117
... gains taxes to a later time through the use of the " rollover " provisions in the income tax system ) . " 10 Second , capital losses generally can only be used to reduce capital gains for tax purposes . There are many circumstances in ...
... gains taxes to a later time through the use of the " rollover " provisions in the income tax system ) . " 10 Second , capital losses generally can only be used to reduce capital gains for tax purposes . There are many circumstances in ...
Page 118
... 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 being ...
... 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 being ...
Contents
Overview of the Festschrift | 3 |
Pensions | 4 |
An Economist for All Seasons | 19 |
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 globalization graduates growth higher impact important increase industry investment issues measures Mintz mobility 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