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.

Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.830862&sl=1

• Format MARC XML
• Format MARC HTML

Demander des formats alternatifs