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100325s1952 onc ob 000 0 eng d |
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|a OCLCE
|b eng
|e pn
|c OCLCE
|d OCLCQ
|d OCLCF
|d OCLCO
|d OCLCQ
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|d JSTOR
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|d OCLCQ
|d OCLCO
|d OCLCQ
|d OCLCO
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|a 607844503
|a 1096281742
|a 1096364644
|a 1096535177
|a 1151337931
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|a 9781487579333
|q (electronic bk.)
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|a 1487579330
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|a (OCoLC)576351861
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|z (OCoLC)1096281742
|z (OCoLC)1096364644
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|a 22573/ctvfqn1wj
|b JSTOR
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|a 336.243
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|a UAMI
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|a Petrie, Joseph Richards.
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|a The taxation of corporate income in Canada.
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|a [Toronto]
|b University of Toronto Press,
|c 1952.
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|a 1 online resource (xvii, 380 pages)
|b tables
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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|a Heritage
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|a "Sponsored by the Canadian Tax Foundation."
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|a Includes bibliographical references (pages 343-373).
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|3 Use copy
|f Restrictions unspecified
|2 star
|5 MiAaHDL
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|a Electronic reproduction.
|b [Place of publication not identified] :
|c HathiTrust Digital Library,
|d 2010.
|5 MiAaHDL
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|a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
|u http://purl.oclc.org/DLF/benchrepro0212
|5 MiAaHDL
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583 |
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|a digitized
|c 2010
|h HathiTrust Digital Library
|l committed to preserve
|2 pda
|5 MiAaHDL
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|a Print version record.
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|a Cover; Foreword; Preface; Acknowledgments; I. Introduction and Major Conclusions; Scope of the Study; The Canadian Tax System; Objectives of the Tax System; Major Conclusions; 1. Rationale of the Corporation Tax; 2. Incidence of the Tax; 3. Economic Effects of the Tax; 4. Business Losses; 5. Valuation of Assets; 6. Approach to the Problem of Double Taxation: Integration of Corporation and Personal Income Taxes; 7. The Problem of Small Business; 8. Final Conclusion; II. Background and Evolution of the Corporation Tax; Introduction; Income versus Capital
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|a The Changing Concept of the Corporation Tax1. Background; 2. Tax Avoidance -- The Problem of Undistributed Profits; 3. The 1950 Legislation; 4. The 1951 Legislation; 5. Tax-Paid Undistributed Earnings versus Tax-Paid Dividends; Special Corporations; 1. Co-operatives; 2. Exempt Corporations; 3. Non-Resident- Owned Investment Corporations; Ministerial Discretion; Conclusions; Note on Consolidated Returns; III. The Rationale of the Corporation Income Tax; Special Benefits Received; Ability to Pay; Social Control; 1. Control of Monopoly Profit; 2. Concentration of Economic Power
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|a 3. Over-Complication of the Corporate Financial StructureEconomic Considerations; 1. Economic Control and Fiscal Policy; 2. Fiscal Yield; Conclusions; 1. Special Benefits Received; 2. Ability to Pay; 3. Social Control; 4. Economic Considerations; IV. The Incidence of the Corporation Income Tax; Scope of Analysis and Definition of Terms; Incidence; 1. Traditional Theory of Incidence; 2. Cost of Production Theory; 3. The Diffusion Theory; Summary; V. Economic Effects of the Tax; Double Taxation and Regressivity; Effects on Saving and Investment; 1. Individual Saving and Investment
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|a 2. Corporate Saving and Investment3. Conclusions; Effects on Prices; Effect on Methods of Corporate Financing; Effect on the Form of Business Organization; Effects on Small Business and New Enterprises; 1. Definition of Small Business; 2. Effects of the Tax; Summary and Conclusions; 1. Saving and Investment; 2. Prices and Wages; 3. Corporate Financing; 4. Form of Business Organization; 5. Small and Expanding Enterprise; VI. The Problem of Business Losses; The Problem; 1. Equity Considerations; 2. Economic Considerations; Approach to the Problem; 1. Longer Accounting Period
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|a 2. Averaging Devices3. Carry-over of Business Losses; VII. The Problem of the Valuation of Assets; The Problem; Concepts of Income; 1. The Accounting Concept; 2. The Tax Concept; 3. The Economic Concept; 4. Conclusions; Elements of the Problem; 1. Inventory Valuation; 2. Valuation of Fixed Assets; Conclusions; VIII. The Integration of Corporation and Personal Income Taxes; Total or Partial Integration?; 1. Total versus Partial Integration?; 2. Criteria of an Acceptable Plan for Integration; 3. Special Problems; Alternative Approaches to Integration; 1. Repeal of the Corporate Income Tax
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|a This thorough, comprehensive, and reliable book, sponsored by the Canadian Tax Foundation, is an attempt to answer questiosn about taxation in the modern state.
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|a JSTOR
|b Books at JSTOR Evidence Based Acquisitions
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|a JSTOR
|b Books at JSTOR All Purchased
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|a JSTOR
|b Books at JSTOR Demand Driven Acquisitions (DDA)
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650 |
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|a Corporations
|x Taxation
|z Canada.
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650 |
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|a Income tax
|z Canada.
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650 |
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|a Sociétés
|x Impôts
|z Canada.
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650 |
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|a Impôt sur le revenu
|z Canada.
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650 |
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|a BUSINESS & ECONOMICS
|x Public Finance.
|2 bisacsh
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650 |
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|a BUSINESS & ECONOMICS
|x Taxation
|x Corporate.
|2 bisacsh
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|a Corporations
|x Taxation
|2 fast
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|a Income tax
|2 fast
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|a Canada
|2 fast
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|i Print version:
|a Petrie, Joseph Richards.
|t Taxation of corporate income in Canada.
|d [Toronto] University of Toronto Press, 1952
|w (DLC)a 53007031
|w (OCoLC)904835
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830 |
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0 |
|a Heritage.
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856 |
4 |
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|u https://jstor.uam.elogim.com/stable/10.3138/j.ctvfrxczp
|z Texto completo
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938 |
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|a ProQuest Ebook Central
|b EBLB
|n EBL5747827
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938 |
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|a EBSCOhost
|b EBSC
|n 2098353
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938 |
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|a Internet Archive
|b INAR
|n taxationofcorpor0000petr
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938 |
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|a YBP Library Services
|b YANK
|n 16155030
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994 |
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|a 92
|b IZTAP
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