Works matching IS 00085111 AND DT 2022 AND VI 70

Results: 119

Public Finance in the Real World: More Questions Than Answers— An Appreciation of Richard Bird’s Contributions to the VAT Through Collaboration.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 335, doi. 10.32721/ctj.2022.70.supp.gendron

By:

Gendron, Pierre-Pascal

Publication type:

Article

Personal Income Taxes in the Middle East and North Africa: Prospects and Possibilities.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 291, doi. 10.32721/ctj.2022.70.supp.mansour

By:

Mansour, Mario;
Zolt, Eric M.

Publication type:

Article

Public Finance in the Real World: Through the Lens (Down the Rabbit Hole?) of Transfer Pricing.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 257, doi. 10.32721/ctj.2022.70.supp.wilkie

By:

Wilkie, Scott;
Eden, Lorraine

Publication type:

Article

Financing Local Government and Development in Canada in the Aftermath of a Global Pandemic: Continuity and Change.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 97, doi. 10.32721/ctj.2022.70.supp.tassonyi

By:

Tassonyi, Almos T.

Publication type:

Article

All in the Family: Assessing Need in the Fiscal Unit.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 209, doi. 10.32721/ctj.2022.70.supp.milligan

By:

Milligan, Kevin

Publication type:

Article

The Wealth Tax and the Tax Mix.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 185, doi. 10.32721/ctj.2022.70.supp.boadway

By:

Boadway, Robin;
Pestieau, Pierre

Publication type:

Article

The Size, Growth, and Composition of Government: Analysis and Evidence for Canada and the United States.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 5, doi. 10.32721/ctj.2022.70.supp.vaillancourt

By:

Vaillancourt, François;
Ebel, Robert D.

Publication type:

Article

Property Taxes in the Real World.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 133, doi. 10.32721/ctj.2022.70.supp.slack

By:

Slack, Enid

Publication type:

Article

The Global Corporate Minimum Tax: A Cure or Not?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 231, doi. 10.32721/ctj.2022.70.supp.mintz

By:

Mintz, Jack M.

Publication type:

Article

Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 69, doi. 10.32721/ctj.2022.70.supp.bahl

By:

Bahl, Roy;
Martinez-Vazquez, Jorge

Publication type:

Article

Devising Administrative Policies for Improving Tax Compliance.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 43, doi. 10.32721/ctj.2022.70.supp.alm

By:

Alm, James

Publication type:

Article

Excise Taxation To Preserve Health and To Protect the Environment: A Review.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 159, doi. 10.32721/ctj.2022.70.supp.cnossen

By:

Cnossen, Sijbren

Publication type:

Article

Foreword.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, p. 1, doi. 10.32721/ctj.2022.70.supp.foreword

By:

Evans, Heather

Publication type:

Article

Access to Treaty Benefits.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 945, doi. 10.32721/ctj.2022.70.4.ctr

By:

K. B.

Publication type:

Article

Tax Cooperation in an Unjust World.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 944, doi. 10.32721/ctj.2022.70.4.ctr

By:

K. B.

Publication type:

Article

Avoiding Sca ndals Through Tax Rulings Transparency.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 943, doi. 10.32721/ctj.2022.70.4.ctr

By:

K. B.

Publication type:

Article

Tax and Time: On the Use and Misuse of Legal Imagination.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 942, doi. 10.32721/ctj.2022.70.4.ctr

By:

K. B.

Publication type:

Article

Pink Tax and Other Tropes.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 941, doi. 10.32721/ctj.2022.70.4.ctr

By:

K. B.

Publication type:

Article

Interpreting by the Rules.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 940, doi. 10.32721/ctj.2022.70.4.ctr

By:

K. B.

Publication type:

Article

The Assessment Gap: Racial Inequalities in Property Taxation.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 939, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

A Pervasive Economic Fallacy in Assessing the Cost of Public Funds.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 938, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

Net Child Care Costs in Canada.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 938, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

How Progressive Is the Canadian Personal Income Tax? A Buffett Curve Analysis.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 936, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

The Canadian Income Taxation: Statistical Analysis and Parametric Estimates.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 930, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

Fiscal Integration with Internal Trade: Quantifying the Effects of Federal Transfers in Canada.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 934, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

Gender Identity and Relative Income Within Households: Evidence from Canada.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 933, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

Measuring the Gig Economy in Canada Using Administrative Data.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 932, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

Estimating the Impacts of Payroll Taxes: Evidence from Canadian Employer-Employee Tax Data.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 931, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

The Better Route to Global Tax Coordination: Gradualism or Multilateralism?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 935, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

Housing Tax Expenditures and Financial Intermediation.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 928, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

The Earned Income Tax Credit: Targeting the Poor but Crowding Out Wealth.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 927, doi. 10.32721/ctj.2022.70.4.ctr

By:

M. V.

Publication type:

Article

DISCLOSURE REQUIREMENTS AIMED AT SHELL COMPANIES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 921, doi. 10.32721/ctj.2022.70.4.ustd

By:

Rhein, Jonathan M.;
Trougakos, James D.

Publication type:

Article

EXCLUDED PROPERTY REVISITED.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 895, doi. 10.32721/ctj.2022.70.4.itp

By:

Morin, Cynthia

Publication type:

Article

Policy Forum: Editors' Introduction--Tax Policy Toward Housing.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 811, doi. 10.32721/ctj.2022.70.4.pf.editors

By:

Macnaughton, Alan;
Milligan, Kevin;
Sandler, Daniel;
Woolley, Frances

Publication type:

Article

Policy Forum: Who Needs Property Tax Deferral?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 861, doi. 10.32721/ctj.2022.70.4.pf.fwoolley

By:

Woolley, Frances

Publication type:

Article

Policy Forum: The Prevalence of Low Income Tax Payments Among Owners of Expensive Homes in Vancouver and Toronto.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 843, doi. 10.32721/ctj.2022.70.4.pf.davidoff

By:

Davidoff, Thomas;
Akaabre, Paul Boniface;
Jones, Craig

Publication type:

Article

Policy Forum: Revisiting the Principal Residence Exemption and Public Support for Reducing the Home Ownership Tax Shelter.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 827, doi. 10.32721/ctj.2022.70.4.pf.kershaw

By:

Kershaw, Paul

Publication type:

Article

Policy Forum: Reflections on the Greater Vancouver Real Estate Market--A No-Win Situation for Government Policy.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 815, doi. 10.32721/ctj.2022.70.4.pf.hwoolley

By:

Woolley, Hugh

Publication type:

Article

MITIGATING THE ECONOMIC IMPACTS OF POPULATION AGING ON GROWTH AND PUBLIC REVENUES--CAN THE TAX MIX HELP?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 885, doi. 10.32721/ctj.2022.70.4.fon

By:

Achou, Bertrand;
Décarie, Yann;
Godbout, Luc;
Michaud, Pierre-Carl;
Navaux, Julien;
St-Cerny, Suzie

Publication type:

Article

The Legitimizing Effects of the OECD's Fairness-Based Narratives.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 785, doi. 10.32721/ctj.2022.70.4.plekhanova

By:

Plekhanova, Victoria

Publication type:

Article

Corporate Dividend Policy and Tax Avoidance.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 4, p. 747, doi. 10.32721/ctj.2022.70.4.anderson

By:

Anderson, Mark;
Kabir, Muhammad;
Rashid, Harun;
Warsame, Hussein

Publication type:

Article

CORRESPONDENCE.

Published in:

2022

By:

Sherman, David M.

Publication type:

Letter to the Editor

Duha Printers Revisited: Issues Regarding Corporate Control.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 3, p. 495, doi. 10.32721/ctj.2022.70.3.taylor

By:

Taylor, Roger;
Marcil, Marie-Claude

Publication type:

Article

“Next Steps for the OECD Pillars: Moving from a Political Deal to an Enforceable Law”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 489, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“Aligning the Location of Taxation with the Location of Value Creation: Are We There Yet!?!”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 493, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“The Deceptive Allure of Taxing ‘Residual Profits’ ”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 492, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“The Interpretation of Tax Treaties: Looking to the Future”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 494, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

CURRENT TAX READING.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 3, p. 727, doi. 10.32721/ctj.2022.70.3.ctr

By:

Macnaughton, Alan

Publication type:

Article

REVIEWING A WILL-TAX CONSIDERATIONS FOR NON-LEGAL ADVISERS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 3, p. 685, doi. 10.32721/ctj.2022.70.3.ptp

By:

McDougall, Patricia

Publication type:

Article

TAX COURT OF CANADA: A TAX COURT DISSENT ON SUBSECTION 84(2).

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 3, p. 666, doi. 10.32721/ctj.2022.70.3.cc

By:

Hamelin, Eric

Publication type:

Article