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548 documents for national tax journal

- What does it cost society to raise a dollar of tax revenue? The marginal cost of public funds.
...: Tax Competition and Tax Distortions." Journal of Public Economic Theory 8 (1): 119-44. . Dahlby,... Tax: Evidence from Canadian Experience." National Tax Journal 62 (4): 591-609. . Funding for this pr...
- C.D. Howe Institute Commentary
- Nbr. 2011, January 2011
- Municipal finance and the pattern of urban growth.
...: Municipal Adoption and Growth." National Tax Journal 43 (2): 155-164. . Bahl, Roy W. 1969. ...
- C.D. Howe Institute Commentary
- Nbr. 2002, July 2002
- Canada (National Revenue) c. Robarts, 2010 FC 875 (2010)
..., with one being for entries in the sales journal, the general ledger and income tax returns, and th...
- Cour Fédérale

- Taxing business: a provincial affair? in this issue ... a new system for provincial taxes on business, a business value tax (BVT), could replace both provincial corporate income and capital taxes, and produce the same revenue in an economically less distorting way.
...Helliwell (1998) suggests that national borders still impose significant costs on transnat...: Potentials and Problems." Canadian Tax Journal 45: 25-86. . --, and Francois Vaillancourt. 2000. ...
- C.D. Howe Institute Commentary
- Nbr. 2001, May 2001
- Income splitting for two-parent families: who gains, who doesn't, and at what cost?
...-income families averages 41 percent nationally, but it is distinctly higher in Alberta at 55 perc... and the Federal Income Tax." Canadian Tax Journal 50 (3): 1021-30. Howlett, Karen. 2011. "Ontario Co...
- C.D. Howe Institute Commentary
- Nbr. 2011, January 2011
- King John's Tax Innovations - Extortion, Resistance, and the Establishment of the Principle of Taxation by Consent
A study provides a re-evaluation of the reign of England's King John (1199-1216) from a fiscal perspective. The study seeks to explain John's innovations in terms of widening the scope and severity of tax assessment and revenue collection. In particular, the study seeks to highlight the significance of Hubert Walter as the king's financial adviser. He exercised a moderating influence in the first half of John's reign and was the guiding hand in the successful introduction of innovative measures designed to increase revenues. These became extreme after his death in 1205, when John lacked his counsel. It is further suggested that the Magna Carta was a direct reaction to such financial severity. Many of the clauses in Magna Carta refer specifically to John's tax innovations and severity. L...

... obligation, but were both novel and national. John, almost certainly instructed in these preced...
- Accounting Historians Journal, The
- Vol. 34 Nbr. 2, December 2007
- Rewarding innovation: improving federal tax support for business R&D in Canada.
... Spillovers: Canadian Evidence." Canadian Journal of Economics 21 (May): 324-47. . --. 1989. "The St...Cambridge, MA: National Bureau of Economic Research. . Hall, B.H. and Josh...
- C.D. Howe Institute Commentary
- Nbr. 2011, January 2011
- Wild Rose Country Open to 'Green Shift'
Ordinary Albertans, the very people who -- to borrow Prime Minister Stephen Harper's phrase -- will apparently be most "screwed" by a carbon tax, did not form a lynch mob to drive the Liberal leader out of the province on a rail. There were no angry swarms of people in Edmonton and Calgary ready to confront [Dion] and accuse him of recreating the national energy program that a previous Liberal administration foisted on Alberta's oil and gas sector. When Dion -- as the Edmonton Journal reported Tuesday -- walked onto a transit bus in the Alberta capital to shake hands with riders, not a single commuter told the Liberal leader to go back east and freeze in the dark. Is this surprising? From the point of view of Harper's Conservative party, Alberta's provincial government and others who di...
- Winnipeg Free Press
- August 27, 2009
- Financing entrepreneurs: better Canadian policy for venture capital.
... Exist? Theory and Canadian Evidence." Journal of Business Venturing 13 (6): 441-66. . Anderson, ... Tax Policy towards Entrepreneurship." National Tax Journal 42 (3): 375-89. . --. 1989b. "Venture ...
- C.D. Howe Institute Commentary
- Nbr. 2007, February 2007
- Development charges and city planning objectives: the Ontario disconnect.
...Transportation Research Board, National Research Council. Washington, DC: National Academy...
- Canadian Journal of Urban Research
- Vol. 12 Nbr. 1, June 2003