Business Taxation in Ontario / / ed. by Allan Maslove.

• Superior document: Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999
• MitwirkendeR: Chen, Duanjie,; Dahlby, Bev,; Ernst,,; Gribble, Stephen,; Mintz, Jack,; Sabourin, David,; Wolfson, Michael,; Young,,
• HerausgeberIn: Maslove, Allan,
• Place / Publishing House: Toronto : : University of Toronto Press, , [2019]; ©1993
• Year of Publication: 2019
• Language: English
• Series: Heritage
• Physical Description: 1 online resource (232 p.)
• Other title: Frontmatter --; Contents --; Foreword --; Introduction --; 1. Taxation of Capitai' in Ontario and Canada: An Interindustry and Interprovincial Comparison --; 2. Ontario's Corporate Income Tax: An Analysis of Effective Tax Rates --; 3. Payroll Taxes --; 4. The Impact of Taxes on Business Locations --; Notes on Contributors
• Format: Mode of access: Internet via World Wide Web.
• ISBN: 9781487573706; 9783110490947
• DOI: 10.3138/9781487573706
• Access: restricted access
• Hierarchical level: Monograph
• Statement of Responsibility: ed. by Allan Maslove.

This volume discusses major taxes paid by business in Ontario, including corporate income and capital taxes, and payroll taxes paid by employers. The papers examine tax levels faced by firms in Ontario, assess these levels relative to other jurisdictions, and consider what impact they may have on business investment behaviour. The authors provide important insights into the taxes they examine. Equally important, they shed light on the constraints that a jurisdiction faces when it considers reforms to the system of business taxation.