| Description |
x, 360 pages : illustrations (some color) ; 24 cm |
| Contents |
Politics of fairness: income tax in Canada before 1917 / Elsbeth Heaman -- Politics of Carter-era tax reform: a revisionist account / Shirley Tillotson -- Drawing the boundaries of tax justice / Allison Christians -- Tax levels, tax mixes and income redistribution in Canada and selected OECD countries since Carter / Thaddeus Hwong -- Carter Report's corporate income tax proposals: why they were rejected and an assessment of the current Canadian system as an imperfect alternative / Kirk A. Collins and Tim Edgar -- Carter Commission and the value-added tax (VAT): a prescient review of the VAT before its time had come / Kathryn James -- Revisiting the Carter Commission's international tax work / Arthur J. Cockfield and Catherine Brown -- Convergence, divergence, and the limits of tax globalization: the Canadian experience / Michael A. Livingston -- "Beyond conjugality": time for the tax system to take that concept seriously / Claire Young -- Views of dependency in the tax system: the minimal changes over the past 50 years / Tamara Larre -- As the baby boomers age, how should they be taxed?: the "old" age tax credit and "new" age-dependent taxation / Faye L. Woodman -- Taxing me or we: yet another look at the Carter Commission's recommendation for joint returns / Chris Sprysak -- Settlement and compromise in Canadian income tax law since Carter / Colin Jackson -- Noncharitable nonprofit organizations in Canada / Lori McMillan -- Assessing the fairness of tax avoidance: the need to consider economic substance / Carl MacArthur |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Canada. Royal Commission on Taxation.
|
|
Taxation -- Law and legislation -- Canada.
|
| Author |
Brooks, Kim.
|
| ISBN |
0779854918 |
|
9780779854912 |
|
