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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

Publication information
Department/Agency
  • Canada. Royal Commission on Taxation, issuing body.
TitleStripping of corporate surplus / by research staff.
Series title
  • Studies of the Royal Commission on Taxation‏ ; no. 15
Publication typeMonograph - View Master Record
Language[English]
FormatDigital text
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.
Description1 online resource (viii, 128 pages) : graphs.
Catalogue number
  • Z1-1962/1-1-15E-PDF
Subject terms
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