Corporate tax reform : issues and prospects for Canada
Record details
- ISBN: 9781927350744
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Physical Description:
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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.
Content descriptions
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. |
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Genre: | Electronic books. |