00000nam 2200000za 4500 9.830862 CaOODSP 20221107145625 cr ||||||||||| 170119s1978 onc #o||||f|0| 0|eng d CaOODSP eng n-cn--- F2-42/1978E-PDF Canada. Department of Finance. The tax systems of Canada and the United States [electronic resource] : a study comparing the levels of taxation on individuals and businesses in the two countries. Ottawa : Dept. of Finance, 1978. 60, [5] p. 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." "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. gccst Taxes gccst Fiscal policy Canada. Tax Analysis and Commodity Tax Division. Les régimes fiscaux du Canada et des Etats-Unis (CaOODSP)9.830869 PDF 1.48 MB https://publications.gc.ca/collections/collection_2017/fin/F2-42-1978-eng.pdf