E-book

Corporate tax reform : issues and prospects for Canada / by Robin Boadway & Jean-François Tremblay.

Record details

Physical Description: 1 electronic text (63 pages) : color illustrations.
Publisher: Toronto [Ontario] : Mowat Centre, School of Public Policy & Government, University of Toronto, [2014]
Distributor: Ottawa, Ontario : Canadian Electronic Library, 2014.

General Note:	"April 2014." Issued as part of the desLibris documents collection.
Bibliography, etc. Note:	Includes bibliographical references.
Formatted Contents Note:	Executive summary -- Introduction and context -- An overview of the corporate tax -- Evolving views of the corporate tax : recent global experience -- Who pays the corporate tax? -- Revisiting the purpose of the corporate tax -- Additional problems with the corporate tax -- Alternative approaches -- Recommendations -- Identifying the gainers and losers from the reform -- Appendix 1. Tax-prepaid (TFSA) and registered (RRSP) savings -- Appendix 2. Worked example of various corporate tax systems -- Glossary of terms.
System Details Note:	Mode of access: World Wide Web.