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Expanding the recognition of personal savings in the Canadian tax system
Kesselman, Jonathan R.; Poschmann, Finn - In: Canadian tax journal 49 (2001) 1, pp. 41-101
Persistent link: https://www.econbiz.de/10001581959
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Effective average tax rates on capital income and labour income in selected OECD countries
Ruggeri, Giuseppe Carmelo; Vincent, Carole - In: Canadian tax journal 48 (2000) 5, pp. 1444-1467
Persistent link: https://www.econbiz.de/10001553133
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The tax treatment of employee stock opitons : generous to a fault
Sandler, Daniel - In: Canadian tax journal 49 (2001) 2, pp. 259-319
Persistent link: https://www.econbiz.de/10001595317
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A comparison of effective tax rates on income from capital in Canadian manufacturing
Daly, Michael - In: Canadian tax journal 33 (1985) 6, pp. 1154-1192
Persistent link: https://www.econbiz.de/10002047129
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International aspects of the taxation of discounted securities
Burger, George - In: Canadian tax journal 35 (1987) 5, pp. 1131-1160
Persistent link: https://www.econbiz.de/10001072675
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Onus of proof and ministerial assumptions : the role and evolution of burden of proof in income tax appeals
Innes, William; Moorthy, Hemamalini - In: Canadian tax journal 46 (1998) 6, pp. 1187-1211
Persistent link: https://www.econbiz.de/10001372411
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Personal income tax reform in a broader context
Boadway, Robin W.; Kitchen, Harry M. - In: Canadian tax journal 47 (1999) 3, pp. 566-602
Persistent link: https://www.econbiz.de/10001464209
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Economic aspects of personal income tax coordination
Mintz, Jack M.; Poschmann, Finn - In: Canadian tax journal 47 (1999) 4, pp. 902-926
Persistent link: https://www.econbiz.de/10001464214
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Personal income taxes in Canada : dissimilarities, redistributive impacts, and social policy
Vaillancourt, François; Gagné, Robert - In: Canadian tax journal 47 (1999) 4, pp. 927-944
Persistent link: https://www.econbiz.de/10001464234
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Personal income tax reform and politics
Brown, Robert D. - In: Canadian tax journal 47 (1999) 5, pp. 1215-1218
Persistent link: https://www.econbiz.de/10001464242