Canada-U.S. tax comparisons
著者
書誌事項
Canada-U.S. tax comparisons
(A National Bureau of Economic Research project report)
University of Chicago Press, 1992
- タイトル別名
-
Canada-US tax comparisons
大学図書館所蔵 全49件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
In the increasingly global economy, domestic tax policies have taken on a new importance for international economics. This unique volume compares the tax reform experiences of Canada and the United States, two countries with the world's largest bilateral flow of trade and investment.
With the signing of the U.S.-Canada Free Trade Agreement and the tax reforms of the 1980s, there has been some harmonization of tax systems. But geographic, cultural, and political characteristics shape distinct national social policies that may impede harmonization. As the U.S. and Canadian economies become even more integrated, differences in tax systems will have important effects, in particular on the relative rates of economic growth.
In this timely study, scholars from both countries show that, while the United States and Canada exhibit similar corporate tax structures and income tax systems, they have very different approaches to sales tax and social security taxes. Despite these differences, the two countries generate roughly the same amounts of revenue, produce similar costs of capital, and produce comparable distributions of income.
目次
Introduction, William T. Alpert, John B. Shoven, and John Whalley Pressures for the Harmonization of Income Taxation between Canada and the United States, Robin Boadway and Neil Bruce Canada-U.S. Free Trade and Pressures for Tax Coordination, Roger H. Gordon Income Security via the Tax System: Canadian and American Reforms, Jonathan R. Kesselman Tax Incidence: Annual and Lifetime Perspectives in the United States and Canada, James B. Davies Tax Effects on the Cost of Capital, Kenneth J. McKenzie and Jack M. Mintz The Cost of Capital in Canada, the United States, and Japan, John B. Shoven and Michael Topper The Impact of U.S. Tax Reform on Canadian Stock Prices, Joel Slemrod Tax Aspects of Policy toward Aging Populations, Alan J. Auerbach and Laurence J. Kotlikoff Taxation and Housing Markets, James M. Poterba What Can the United States Learn from the Canadian Sales Tax Debate?, Charles E. McLure, Jr. Subnational Tax Harmonization, Canada and the United States: Intent, Results, and Consequences, Francois Vaillancourt Reflections on Canada-U.S. Tax Differences: Two Views, Richard A. Musgrave and Thomas A. Wilson
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