Taxation of life insurance in Canada / by B. Dahlby and A. Macnaughton.: EC22-3/1986-313E-PDF

"This study examines one of the most technically complex and politically sensitive areas of tax policy-the taxation of life insurance companies and policyholders. The diversity of life insurance tax systems currently applying in different countries testifies to the lack of consensus as to the appropriate system of taxation"--Abstract.

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Publication information
Department/Agency Economic Council of Canada.
Title Taxation of life insurance in Canada / by B. Dahlby and A. Macnaughton.
Series title Discussion paper ; no. 313
Publication type Series - View Master Record
Language [English]
Format Electronic
Electronic document
Note(s) "September 1986."
Digitized edition from print [produced by the Publishing and Depository Services Directorate].
Includes bibliographic references.
Includes abstract in French.
Publishing information Ottawa : Economic Council of Canada, 1986.
Author / Contributor Dahlby, B. G.
Macnaughton, A.
Description viii, 92 p. : charts.
Catalogue number
  • EC22-3/1986-313E-PDF
Subject terms Life insurance
Taxes
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