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Taxation to 2000 and beyond

Bird, Richard M. (contributor); Mintz, Jack M. (contributor) - 1991

Persistent link: https://www.econbiz.de/10000850528

Sharing the international tax base in a changing world

Bird, Richard M.; Mintz, Jack M. - In: Public finance and public policy in the new century, (pp. 405-446). 2003

Persistent link: https://www.econbiz.de/10001797932

Tax policy in Canada

Kerr, Heather Irene; McKenzie, Kenneth J.; Mintz, Jack M.; … - 2012

Persistent link: https://www.econbiz.de/10009563048

Coordinating federal and provincial sales taxes : lessons from the Canadian experience

Bird, Richard M.; Mintz, Jack M.; Wilson, Thomas A. - In: National tax journal 59 (2006) 4, pp. 889-903

Persistent link: https://www.econbiz.de/10003434731

Richard Miller Bird 1938-2021

Mintz, Jack M. - In: International tax and public finance 28 (2021) 6, pp. 1299-1301

Persistent link: https://www.econbiz.de/10012703966

Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience

Bird, Richard M.; Mintz, Jack M.; Wilson, Thomas A. - In: National Tax Journal 59 (2006) 4, pp. 889-903

Canada has operated both a federal value–added tax (the GST) and two variants of provincial VATs for the last 15 years. In addition, several provinces have continued to operate retail sales taxes similar to those in most US states. A brief review of experience around the world with...

Persistent link: https://www.econbiz.de/10010788139

Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience

Bird, Richard M.; Mintz, Jack M.; Wilson, Thomas A. - Rotman Institute for International Business, Rotman … - 2006

Canada has operated both a federal value-added tax (the GST) and two variants of provincial VATs for the last 15 years. In addition, several provinces have continued to operate retail sales taxes similar to those in most US states. A brief review of experience around the world with 'two-level'...

Persistent link: https://www.econbiz.de/10005642075

Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience

Bird, Richard M.; Mintz, Jack M.; Wilson, Thomas A. - In: National tax journal 59 (2006) 4, pp. 889-904

Persistent link: https://www.econbiz.de/10007610331

International Tax Sharing : Can the Dream become Reality?

Bird, Richard M. - 2019

To answer the question posed in our title, we first review how corporate income taxes are shared in federal countries, EU efforts to harmonize corporate taxes, and previous experience with attempts at ‘global' taxation. In all cases, the main lessons that emerge are that it takes much time and...

Persistent link: https://www.econbiz.de/10012865928