The Taxation of Corporate Income in Canada / / J. Richards Petrie.
This thorough, comprehensive, and reliable book, sponsored by the Canadian Tax Foundation, is an attempt to answer the following questions: Are there any really significant problems connected with the present method of taxing corporate income and dividends in Canada? If so, what are they? What are t...
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Place / Publishing House: | Toronto : : University of Toronto Press, , [2019] ©1952 |
Year of Publication: | 2019 |
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Petrie, J. Richards, author. aut http://id.loc.gov/vocabulary/relators/aut The Taxation of Corporate Income in Canada / J. Richards Petrie. Toronto : University of Toronto Press, [2019] ©1952 1 online resource (400 p.) text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Heritage Frontmatter -- Foreword -- Preface -- Acknowledgments -- CONTENTS -- TABLES -- I. Introduction and Major Conclusions -- II. Background and Evolution of the Corporation Tax -- III. The Rationale of the Corporation Income Tax -- IV. The Incidence of the Corporation Income Tax -- V. Economic Effects of the Tax -- VI. The Problem of Business Losses -- VII. The Problem of the Valuation of Assets -- VIII. The Integration of Corporation and Personal Income Taxes -- IX. Defence Financing and the Corporation Tax -- Bibliography -- Index restricted access http://purl.org/coar/access_right/c_16ec online access with authorization star This thorough, comprehensive, and reliable book, sponsored by the Canadian Tax Foundation, is an attempt to answer the following questions: Are there any really significant problems connected with the present method of taxing corporate income and dividends in Canada? If so, what are they? What are the economic effects of this method under the present rate structure? Is the tax affecting production adversely? Has it affected the pattern or volume of saving and investment? Has it had any effect of the way in which the financing of corporations is conducted? Has it affected costs and prices? Has it discriminated between different classes of corporations? What are the effects on small businesses? What is the incidence of the tax? Is there a serious double taxation of corporate income and the subsequent taxation of dividends paid to the shareholders? If so, then what should be done to remedy the situation? Is the recently announced government policy of reduction of the rate on the first $10,000 of corporate income and the granting of dividend credits to hare-holders a step in the right direction, or is there a better approach? The conclusions drawn in this volume are the result of careful scrutiny of the rather considerable volume of literature on the subject, and discussions with many members of the accounting and legal professions, members of the federal civil service, and a large number of business men. Above all, these conclusions are the result of the writer's peculiar conception of taxation in the modern state. Mode of access: Internet via World Wide Web. In English. Description based on online resource; title from PDF title page (publisher's Web site, viewed 29. Mrz 2022) Corporations Taxation Canada. Income tax Canada. BUSINESS & ECONOMICS / Taxation / Corporate. bisacsh Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 9783110490947 https://doi.org/10.3138/9781487579333 https://www.degruyter.com/isbn/9781487579333 Cover https://www.degruyter.com/document/cover/isbn/9781487579333/original |
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English |
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author |
Petrie, J. Richards, Petrie, J. Richards, |
spellingShingle |
Petrie, J. Richards, Petrie, J. Richards, The Taxation of Corporate Income in Canada / Heritage Frontmatter -- Foreword -- Preface -- Acknowledgments -- CONTENTS -- TABLES -- I. Introduction and Major Conclusions -- II. Background and Evolution of the Corporation Tax -- III. The Rationale of the Corporation Income Tax -- IV. The Incidence of the Corporation Income Tax -- V. Economic Effects of the Tax -- VI. The Problem of Business Losses -- VII. The Problem of the Valuation of Assets -- VIII. The Integration of Corporation and Personal Income Taxes -- IX. Defence Financing and the Corporation Tax -- Bibliography -- Index |
author_facet |
Petrie, J. Richards, Petrie, J. Richards, |
author_variant |
j r p jr jrp j r p jr jrp |
author_role |
VerfasserIn VerfasserIn |
author_sort |
Petrie, J. Richards, |
title |
The Taxation of Corporate Income in Canada / |
title_full |
The Taxation of Corporate Income in Canada / J. Richards Petrie. |
title_fullStr |
The Taxation of Corporate Income in Canada / J. Richards Petrie. |
title_full_unstemmed |
The Taxation of Corporate Income in Canada / J. Richards Petrie. |
title_auth |
The Taxation of Corporate Income in Canada / |
title_alt |
Frontmatter -- Foreword -- Preface -- Acknowledgments -- CONTENTS -- TABLES -- I. Introduction and Major Conclusions -- II. Background and Evolution of the Corporation Tax -- III. The Rationale of the Corporation Income Tax -- IV. The Incidence of the Corporation Income Tax -- V. Economic Effects of the Tax -- VI. The Problem of Business Losses -- VII. The Problem of the Valuation of Assets -- VIII. The Integration of Corporation and Personal Income Taxes -- IX. Defence Financing and the Corporation Tax -- Bibliography -- Index |
title_new |
The Taxation of Corporate Income in Canada / |
title_sort |
the taxation of corporate income in canada / |
series |
Heritage |
series2 |
Heritage |
publisher |
University of Toronto Press, |
publishDate |
2019 |
physical |
1 online resource (400 p.) |
contents |
Frontmatter -- Foreword -- Preface -- Acknowledgments -- CONTENTS -- TABLES -- I. Introduction and Major Conclusions -- II. Background and Evolution of the Corporation Tax -- III. The Rationale of the Corporation Income Tax -- IV. The Incidence of the Corporation Income Tax -- V. Economic Effects of the Tax -- VI. The Problem of Business Losses -- VII. The Problem of the Valuation of Assets -- VIII. The Integration of Corporation and Personal Income Taxes -- IX. Defence Financing and the Corporation Tax -- Bibliography -- Index |
isbn |
9781487579333 9783110490947 |
callnumber-first |
H - Social Science |
callnumber-subject |
HD - Industries, Land Use, Labor |
callnumber-label |
HD2753 |
callnumber-sort |
HD 42753 C2 P487 42018 |
geographic_facet |
Canada. |
url |
https://doi.org/10.3138/9781487579333 https://www.degruyter.com/isbn/9781487579333 https://www.degruyter.com/document/cover/isbn/9781487579333/original |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
330 - Economics |
dewey-ones |
336 - Public finance |
dewey-full |
336.2430971 |
dewey-sort |
3336.2430971 |
dewey-raw |
336.2430971 |
dewey-search |
336.2430971 |
doi_str_mv |
10.3138/9781487579333 |
work_keys_str_mv |
AT petriejrichards thetaxationofcorporateincomeincanada AT petriejrichards taxationofcorporateincomeincanada |
status_str |
n |
ids_txt_mv |
(DE-B1597)527902 |
carrierType_str_mv |
cr |
hierarchy_parent_title |
Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 |
is_hierarchy_title |
The Taxation of Corporate Income in Canada / |
container_title |
Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 |
_version_ |
1770177034567286784 |
fullrecord |
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