Found: 35
Select item for more details and to access through your institution.
“World Tax Policy in the World Tax Polity? An Event History Analysis of OECD/G20 BEPS Inclusive Framework Membership,”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 491, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- 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:
- Publication type:
- Article
“Tax Treaty Obstacles in Implementing the Pillar Two Global Minimum Tax Rules and a Possible Solution for Eliminating the Various Challenges”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 494, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- 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:
- 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:
- Publication type:
- Article
“New Puzzles in International Tax Agreements,”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 490, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- 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:
- Publication type:
- Article
“Canada at the Crossroads of International Tax Reform: Between Harmonization and Tax Competition”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 488, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“The BEAT’s Impact on U.S. Federal Tax Revenue”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 488, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates,”/“Revenue and Profit Shifting for the U.S. in a Global Minimum Tax Agreement,”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 487, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“Tax Competition’s Terminological and Factitious Lure”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 486, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“A Proposal for a ‘Big Bang’ Corporate Tax Reform”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 485, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“Reconnecting the Housing Market to the Labour Market: Foreign Ownership and Housing Affordability in Urban Canada”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 484, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“Public Policy in a Time of Crisis: A Framework for Evaluating Canada’s COVID-19 Income Support Programs”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 483, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“Are Consumption Taxes Really Better Than Labor Income Taxes? Theoretical and Quantitative Implications of the Choice of Tax Base,”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 481, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“Loss-Averse Tax Manipulation and Tax-Preferred Savings,”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 480, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 479, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“Adjustment Cost and Incentives To Work: Evidence from a Disability Insurance Program”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 479, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“Bunching To Maximize Tax Credits: Evidence from Kinks in the US Tax Schedule”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 478, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“Reference Points for Retirement Behavior: Evidence from German Pension Discontinuities”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 477, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
The Impact of Social Security on Pension Claiming and Retirement: Active vs. Passive Decisions.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 477, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
Relabeling, Retirement and Regret.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 476, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
Trends in Labor Supply of Older Men and the Role of Social Security.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 476, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“How Sticky Is Retirement Behavior in the U.S.?”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 475, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
“Using Nonlinear Budget Sets To Estimate Extensive Margin Responses: Method and Evidence from the Earnings Test”.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 474, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
The Effect of Changes in Social Security’s Delayed Retirement Credit: Evidence from Administrative Data.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 473, doi. 10.32721/ctj.2022.70.2.ctr
- By:
- Publication type:
- Article
WHAT IS AT STAKE FOR US BENEFICIARIES OF CANADIAN ESTATES.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 433, doi. 10.32721/ctj.2022.70.2.ptp
- By:
- Publication type:
- Article
TAX WARRANTY AND TAX INDEMNIFICATION CLAUSES APPLIED TO LOSS CARRYFORWARDS.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 422, doi. 10.32721/ctj.2022.70.2.cc
- By:
- Publication type:
- Article
LOBLAW: A MATTER OF PRINCIPLE.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 397, doi. 10.32721/ctj.2022.70.2.cc
- By:
- Publication type:
- Article
FINANCES OF THE NATION: IS THERE TAX CONVERGENCE AMONG OECD COUNTRIES?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 375, doi. 10.32721/ctj.2022.70.2.fon
- By:
- Publication type:
- Article
Policy Forum: How Canada Could Benefit from E-Invoicing for GST/HST Purposes.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 361, doi. 10.32721/ctj.2022.70.2.pf.rocha
- By:
- Publication type:
- Article
Policy Forum: Technology and the Evolving Workforce.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 347, doi. 10.32721/ctj.2022.70.2.pf.cooke
- By:
- Publication type:
- Article
Policy Forum: Some Technology for Tax Lawyers.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 337, doi. 10.32721/ctj.2022.70.2.pf.caines
- By:
- Publication type:
- Article
Policy Forum: Editors’ Introduction—Technological Innovation in Tax Practice.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 335, doi. 10.32721/ctj.2022.70.2.pf.editors
- By:
- Publication type:
- Article
Taxes Through the Reciprocity Lens.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 303, doi. 10.32721/ctj.2022.70.2.plekhanova
- By:
- Publication type:
- Article