Canadian Tax Journal, Volume 52, Issues 3-4Canadian Tax Foundation., 2004 - Taxation |
From inside the book
Results 1-3 of 68
Page 728
... progressivity and / or regressivity - that is , the pattern of effective ATRS across in- comes . The ATR for an ... progressivity can rank a given type of tax or the total tax system over a given range of income , but because ...
... progressivity and / or regressivity - that is , the pattern of effective ATRS across in- comes . The ATR for an ... progressivity can rank a given type of tax or the total tax system over a given range of income , but because ...
Page 730
... PROGRESSIVITY Global indices of progressivity offer a compact and informative way to measure the impacts of taxes on the distribution of incomes . They are especially useful in tracking progressivity over time or in comparing progressivity ...
... PROGRESSIVITY Global indices of progressivity offer a compact and informative way to measure the impacts of taxes on the distribution of incomes . They are especially useful in tracking progressivity over time or in comparing progressivity ...
Page 731
Several global progressivity indices have been proposed based on the Gini index of inequality . The Kakwani36 progressivity index reflects the extent to which a tax system departs from proportionality and can be derived graphically . On ...
Several global progressivity indices have been proposed based on the Gini index of inequality . The Kakwani36 progressivity index reflects the extent to which a tax system departs from proportionality and can be derived graphically . On ...
Contents
CONTENTS | 713 |
INEQ Studies of Taxes | 741 |
CGE Studies of Taxes | 756 |
Copyright | |
1 other sections not shown
Other editions - View all
Common terms and phrases
actionnaires after-tax Alan Macnaughton allocation amount apply arbitrage Canada Canada Revenue Agency Canadian Tax Foundation Canadian Tax Journal canadienne capital gains carrying value cash flows corporate tax cost Court d'une debt deduction of interest disposition distribution dividend refund dividend tax economic effects electronic commerce entity equity être example federal fiscale foreign affiliate Gini coefficient Holdco impact implicit tax income trust income trust structure inequality investment investors IPOS issue legislation Lorenz curve loss montant mutual fund OECD Opco paragraph partnership percent personal tax pre-tax progressivity proposed provincial rachat RDTOH remboursement au titre réputé resident restrictions result revenue royalty trusts segregated funds shareholder shares société straddle transactions studies subsection supra note Tax Conference tax credit tax incidence tax policy tax rate tax system tax treatment taxable taxation taxpayer tion titre de dividendes Toronto transfers