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| 02647nam 2200289za 4500 |
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| 001 | 9.830686 |
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| 003 | CaOODSP |
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| 005 | 20221107145603 |
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| 007 | cr ||||||||||| |
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| 008 | 170117s1988 onc ob f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aNH18-1/368-1988E-PDF |
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| 100 | 1 |aJohnson, J. A.|q(James Arthur),|d1936- |
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| 245 | 10|aAlternatives to the white paper proposals |h[electronic resource] / |cby J.A. Johnson. |
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| 260 | |a[Ottawa] : |bCanada Mortgage and Housing Corporation, |c[1988] |
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| 300 | |aix, 176 p. |
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| 490 | 1 |aResearch report |
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| 500 | |a"A study undertaken for Canadian Mortgage and Housing Corporation, November 30, 1988." |
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| 504 | |aIncludes bibliographical references. |
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| 505 | 0 |as. 1. Introduction and overview -- s. 2. Treatment accorded housing under value added taxes in other countries and proposals for tax reform -- s. 3. Comparison of selected measures for taxing housing under a VAT -- s. 4. Manufacturers' sales tax - history, criticisms and comparison with White Paper housing proposals -- s. 5. Summary and conclusions -- Appendix A. Description of VAT provisions regarding housing and other forms of immovable property in OECD countries -- Appendix B. Description of selected levies on housing and other forms of immovable property. |
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| 520 | |a"The major purpose of this study was to analyze the 1987 White Paper proposals and alternative methods of taxing housing under a value added tax (VAT), employing generally accepted tax criteria. The first step was to identify alternative measures by examining the levies used by European countries and New Zealand as well as the economics literature. The next step was to analyse the shortcomings of these measures and to select one or more preferred options for further investigation, along with the White Paper proposals and a plan for completely excluding housing from the tax base. The third step was to analyze these measures in terms of criteria such as equity and administrative simplicity. The last step was to form conclusions. A secondary purpose of the study was to assess the extent to which housing has contributed to the problems in the Manufacturers' Sales Tax and to compare the White Paper proposals and MST, using the tax criteria noted above"--Executive summary, p. i. |
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| 692 | 07|2gccst|aHousing |
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| 692 | 07|2gccst|aTaxes |
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| 710 | 2 |aCanada Mortgage and Housing Corporation. |
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| 830 | #0|aResearch report (Canada Mortgage and Housing Corporation : Online)|w(CaOODSP)9.506068 |
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| 856 | 40|qPDF|s6.44 MB|uhttps://publications.gc.ca/collections/collection_2017/schl-cmhc/nh18-1/NH18-1-368-1988-eng.pdf |
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