Taxation in a sub-national jurisdiction
著者
書誌事項
Taxation in a sub-national jurisdiction
(Research studies of the Fair Tax Commission of Ontario)
University of Toronto Press, c1993
- : pbk
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内容説明・目次
内容説明
Tax policy is constrained and shaped in various ways by institutional and economic relations between the federal and provincial systems. Papers in this volume focus on several aspects of these relations as they affect tax policy, including the application of equity principles in a federal system, broader tax harmonization questions, federal-provincial tax collection agreements, tax compliance, and economic stabilization policy.
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