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The taxation of corporate income in Canada.
This thorough, comprehensive, and reliable book, sponsored by the Canadian Tax Foundation, is an attempt to answer questiosn about taxation in the modern state.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Toronto]
University of Toronto Press,
1952.
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| Colección: | Heritage.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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
- 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
- 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
- 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
- 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