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CHOOSING TO BE DIFFERENT (OR NOT): PERSONAL INCOME TAXES AT THE SUBNATIONAL LEVEL IN CANADA AND SPAIN
Almendral, Violeta Ruiz; Vaillancourt, François - Instituto de Estudios Fiscales, Ministerio de Economía …
. This paper analyzes the evolution of fiscal federalism in Spain and Canada, focusing on the exercise of normative powers on the Personal Income Tax (PIT). This is done by presenting and comparing the evolution of the use of taxing powers by two sets of subnational governments: the Canadian...
Persistent link: https://www.econbiz.de/10005419025
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Tax Avoidance and the European Court of Justice: What is at Stake for European General Anti-Avoidance Rules?
Ruiz Almendral, Violeta - In: Intertax : international tax review 33 (2005) 12, pp. 562-583
Persistent link: https://www.econbiz.de/10007226829
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La Charte de la langue française du Québec : un essai d'analyse
Vaillancourt, François - In: Canadian public policy : a journal for the discussion … 4 (1978) 3, pp. 284-308
Persistent link: https://www.econbiz.de/10002926277
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Le commerce interprovincial Québec-Ontario : un essai d'analyse par la théorie du commerce international
Vaillancourt, François - In: L' Actualité économique : revue trimest. 50 (1974) 2, pp. 259-271
Persistent link: https://www.econbiz.de/10002926302
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[Besprechung von:] Raynauld, André: La propriété des entreprises au Québec. Les années '60. Montréal 1974
Vaillancourt, François - In: L' Actualité économique : revue trimest. 51 (1975) 1, pp. 148-150
Persistent link: https://www.econbiz.de/10002926353
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Le commerce interprovincial Québec-Ontario : un essai d'analyse par la théorie du commerce international
Vaillancourt, François - In: L' Actualité économique : revue trimest. 50 (1974) 2, pp. 259-271
Persistent link: https://www.econbiz.de/10009898609
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[Besprechung von:] Raynauld, André: La propriété des entreprises au Québec. Les années '60. Montréal 1974
Vaillancourt, François; Raynauld, André - In: L' Actualité économique : revue trimest. 51 (1975) 1, pp. 148-150
Persistent link: https://www.econbiz.de/10009898638
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The effect of agricultural zoning on land prices, Quebec, 1975-1981
Vaillancourt, François; Monty, Luc - In: Land economics : applied research on environmental resources 61 (1985) 1, pp. 36-42
Persistent link: https://www.econbiz.de/10002926313
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The incidence of provincial sales taxes in Canada, 1978 and 1982
Vaillancourt, François; Poulaert, Marie-France - In: Canadian tax journal 33 (1983) 3, pp. 490-510
Persistent link: https://www.econbiz.de/10002926324
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Revenus et niveaux de bilinguisme écrit et oral : les hommes québécois en 1971
Vaillancourt, François; Pes, Johanne - In: L' Actualité économique : revue trimest. 56 (1980) 3, pp. 451-464
Persistent link: https://www.econbiz.de/10002926374