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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.891697&sl=1
| Ministère/Organisme | Canada. Royal Commission on Taxation, issuing body. |
|---|---|
| Titre | Stripping of corporate surplus / by research staff. |
| Titre de la série | Studies of the Royal Commission on Taxation ; no. 15 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Digitized edition from print [produced by Privy Council Canada]. "November 28, 1963." Includes bibliographical references (pages 77-79). |
| Information sur la publication | Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. |
| Description | 1 online resource (viii, 128 pages) : graphs. |
| Numéro de catalogue |
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| Descripteurs | Corporations -- Taxation -- Canada. Business enterprises -- Taxation -- Canada. Sociétés -- Impôts -- Canada. Entreprises -- Impôts -- Canada. |