Canadian Tax Journal, Volume 42, Issues 4-6Canadian Tax Foundation., 1994 - Taxation |
From inside the book
Results 1-3 of 87
Page 1067
... tax returns according to the state of residence , since different US states have quite different rates of income tax . Looking at the problem this way , Cox found no evidence that higher income tax rates increase the rate of tax evasion ...
... tax returns according to the state of residence , since different US states have quite different rates of income tax . Looking at the problem this way , Cox found no evidence that higher income tax rates increase the rate of tax evasion ...
Page 1105
... rate 0 , it is actually after - tax dividends that must rise by $ ( 1 − c ) . Thus , a $ 1 new share issue requires ( 10 ) AD = ( 1 − c ) , where AD is the change in before - tax divi- dends required by existing shareholders . Solving ...
... rate 0 , it is actually after - tax dividends that must rise by $ ( 1 − c ) . Thus , a $ 1 new share issue requires ( 10 ) AD = ( 1 − c ) , where AD is the change in before - tax divi- dends required by existing shareholders . Solving ...
Page 1502
... tax - rate jurisdictions . Formula apportionment would allow national governments to choose ... tax rates . This apparent advantage , however , raises a problem . Although it has been argued that base variation has far more impact than rate ...
... tax - rate jurisdictions . Formula apportionment would allow national governments to choose ... tax rates . This apparent advantage , however , raises a problem . Although it has been argued that base variation has far more impact than rate ...
Other editions - View all
Common terms and phrases
amended américain amount apply assets bénéficiaire beneficiaries calculated Canadian Tax Foundation canadienne capital gains capital income captive insurance conjoint cost court d'une debt obligation deductible deemed disposition dividends droit earned effect election États-Unis été être exempt Family Law Act federal fiduciaire fiducie fiscal foreign affiliate FTSs Holdco included Income Tax Act individual input tax credit interest investment investors issue l'impôt loss mutual fund non-resident OECD Ontario ownership paragraph particulier partnership payable payments percent personal income tax peut proposed provides provinces purchaser purposes pursuant real property rebate regulation résidence resident residential complex respect result Revenue Canada RRSP sales tax shareholder shares snowbird société spouse Statistics Canada subsection supply supra footnote Tax Conference tax rate tax shelter tax treaty taxable taxation taxpayer tion titre Toronto transactions transfer treaty underground economy vendor vertu withholding taxes