Taxation in a Sub-National Jurisdiction /

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Tax policy is constrained and shaped in various ways by institutional and economic relations between the federal and provincial systems. Papers in this volume focus on several aspects of these relations as they affect tax policy, including the application of equity principles in a federal system, br...

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Detalles Bibliográficos
Otros Autores: Auld, D.A.L (Contribuidor), Breton, Albert (Contribuidor), Erard, Brian (Contribuidor), Hartle, Douglas G. (Contribuidor), Maslove, Allan M. (Contribuidor), Maslove, Allan (Editor ), Musgrave, Peggy B. (Contribuidor), Musgrave, Richard A. (Contribuidor), Townson, Monica (Contribuidor), Vaillancourt, François (Contribuidor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Toronto : University of Toronto Press, [2019]
Colección:Heritage
Temas:
BUSINESS & ECONOMICS / Taxation / General.
Acceso en línea:Texto completo
Texto completo

MARC

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245 0 0 |a Taxation in a Sub-National Jurisdiction /  |c ed. by Allan Maslove. 
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505 0 0 |t Frontmatter --   |t Contents --   |t Foreword --   |t Introduction --   |t 1. Tax Equity with Multiple Jurisdictions --   |t 2. Fiscal Federalism in a Competitive Public-Sector Setting --   |t 3. The Federal-Provincial Tax Collection Agreements: Personal Income Tax Coordination. A Background Report --   |t 4. The Compliance Costs of a Separate Personal Income Tax System for Ontario: Simulations for 1991 --   |t 5. Evaluating the Options for Fiscal Stabilization Policy at the Provincial Level --   |t Notes on Contributors 
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520 |a Tax policy is constrained and shaped in various ways by institutional and economic relations between the federal and provincial systems. Papers in this volume focus on several aspects of these relations as they affect tax policy, including the application of equity principles in a federal system, broader tax harmonization questions, federal-provincial tax collection agreements, tax compliance, and economic stabilization policy. 
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700 1 |a Breton, Albert,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Erard, Brian,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Hartle, Douglas G.,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Maslove, Allan M.,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Maslove, Allan,   |e editor.  |4 edt  |4 http://id.loc.gov/vocabulary/relators/edt 
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700 1 |a Townson, Monica,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Vaillancourt, François,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
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