Stripping of corporate surplus / by research staff.: Z1-1962/1-1-15E-PDF
"Rather than attempting to discuss how corporate distribution might be taxed in order to achieve all of the goals of the tax system, this working paper seeks to analyze only the ways in which corporate distributions might be taxed in order to approach more closely the goal of equity through the reduction or elimination of surplus stripping"--Preface, pages v-vi.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.891697&sl=0
| Department/Agency | Canada. Royal Commission on Taxation, issuing body. |
|---|---|
| Title | Stripping of corporate surplus / by research staff. |
| Series title | Studies of the Royal Commission on Taxation ; no. 15 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Digitized edition from print [produced by Privy Council Canada]. "November 28, 1963." Includes bibliographical references (pages 77-79). |
| Publishing information | Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. |
| Description | 1 online resource (viii, 128 pages) : graphs. |
| Catalogue number |
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| Subject terms | Corporations -- Taxation -- Canada. Business enterprises -- Taxation -- Canada. Sociétés -- Impôts -- Canada. Entreprises -- Impôts -- Canada. |
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