comparison is made of Canadian and United States experiences in this area over the 1987 to 1998 reference period. This paper … argues that the expansion of the self-employed sector in Canada and the weak growth in Canadian selfemployment net income … Canada and the United States in the 1990s can be attributed to the greater growth of self-employment in Canada and the poorer …

that have relatively similar backgrounds and tax systems: Australia, Canada, New Zealand, the UK, and the US. The first … ; taxation ; Australia ; Canada ; New Zealand ; United Kingdom ; United States …

, and tax guidance. In comparison with other OECD countries, Canada is remarkably similar to the United States. Both …This study examines the complexity of Canada's corporate income tax system from the perspective of multinational …

primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well … as Canada, the United States and Japan. In this context, it is particularly stressed that, instead of applying actual …