The tax systems of Canada and the United States : a study comparing the levels of taxation on individuals and businesses in the two countries.: F2-42/1978E-PDF
"Industrial democracies rely in large measure on taxes to finance provision of public goods and services, to mould and shape the level and pattern of economic activity and to redistribute economic resources among various groups in society. In order to minimize any adverse consequence of the imposition of taxes, governments have come to rely on a number of criteria in designing their tax systems. These criteria, which have evolved over time and reflect social, political and economic influences, include the principles of equity, neutrality, simplicity and certainty. It is useful to evaluate the tax system of a given country in relation to these criteria. ..."--Intro.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.830862&sl=0
| Department/Agency | Canada. Department of Finance. |
|---|---|
| Collaborating author | Canada. Tax Analysis and Commodity Tax Division. |
| Title | The tax systems of Canada and the United States : a study comparing the levels of taxation on individuals and businesses in the two countries. |
| Publication type | Monograph |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Digitized edition from print [produced by Finance Canada]. Issued also in French under title: Les régimes fiscaux du Canada et des Etats-Unis : une étude comparative des niveaux d'imposition du revenu des particuliers et des entreprises. "November 1978." |
| Publishing information | Ottawa : Dept. of Finance, 1978. |
| Description | 60, [5] p. |
| Catalogue number |
|
| Subject terms | Taxes Fiscal policy |
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.- Date modified: