The Taxation of Corporate Income in Canada /

This thorough, comprehensive, and reliable book, sponsored by the Canadian Tax Foundation, is an attempt to answer the following questions: Are there any really significant problems connected with the present method of taxing corporate income and dividends in Canada? If so, what are they? What are t...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Petrie, J. Richards (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Toronto : University of Toronto Press, [2019]
Colección:Heritage
Temas:
Corporations > Taxation > Canada.
Income tax > Canada.
BUSINESS & ECONOMICS / Taxation / Corporate.
Acceso en línea:Texto completo
Texto completo
Tabla de Contenidos:
  • Frontmatter
  • Foreword
  • Preface
  • Acknowledgments
  • CONTENTS
  • TABLES
  • I. Introduction and Major Conclusions
  • II. Background and Evolution of the Corporation Tax
  • III. The Rationale of the Corporation Income Tax
  • IV. The Incidence of the Corporation Income Tax
  • V. Economic Effects of the Tax
  • VI. The Problem of Business Losses
  • VII. The Problem of the Valuation of Assets
  • VIII. The Integration of Corporation and Personal Income Taxes
  • IX. Defence Financing and the Corporation Tax
  • Bibliography
  • Index

Ejemplares similares