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" Canada-U.S. tax comparisons / "
edited by John B. Shoven and John Whalley.
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BL
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| Record Number
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1018240
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| Doc. No
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b772610
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| Title & Author
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Canada-U.S. tax comparisons /\ edited by John B. Shoven and John Whalley.
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| Publication Statement
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Chicago :: University of Chicago Press,, 1992.
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| Series Statement
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A National Bureau of Economic Research project report
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| Page. NO
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x, 387 pages :: illustrations ;; 24 cm
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| ISBN
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0226754839
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: 9780226754833
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| Bibliographies/Indexes
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Includes bibliographical references and indexes.
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| Contents
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Pressures for the harmonization of income taxation between Canada and the United States / Robin Boadway and Neil Bruce -- Canada-U.S. free trade and pressures for tax coordinations / Roger H. Gordon -- Income security via the tax system : Canadian and American reforms / Jonathan R. Kesselman -- Tax incidence : annual and lifetime perspectives in the United States and Canada / James B. Davies -- Tax effects on the cost of capital / Kenneth J. McKenzie and Jack M. Mintz -- The cost of capital in Canada, the United States, and Japan / John B. Shoven and Michael Topper -- The impact of U.S. tax reform on Canadian stock prices / Joel Slemrod -- Tax aspects of policy toward aging populations / Alan J. Auerbach and Laurence J. Kotlikoff -- Taxation and housing markets / James M. Poterba -- What can the United States learn from the Canadian sales tax debate? / Charles E. McLure, Jr. -- Subnational tax harmonization, Canada and the United States : intent, results, and consequences / François Vaillancourt -- Reflections on Canada-U.S. tax differences : two views / Richard A. Musgrave, Thomas A. Wilson.
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| Abstract
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"In the increasingly global economy, domestic tax policies have taken on a new importance for international economics. This unique volume compares the tax reform experiences of Canada and the United States, two countries with the world's largest bilateral flow of trade and investment."--BOOK JACKET. "With the signing of the U.S.-Canada Free Trade Agreement and the tax reforms of the 1980s, there has been some harmonization of tax systems. But geographic, cultural, and political characteristics shape distinct national social policies that may impede harmonization. As the U.S. and Canadian economies become even more integrated, differences in tax systems will have important effects, in particular on the relative rates of economic growth. Scholars from both countries examine the extent to which conformity between these national programs has taken place, focusing on tax reforms of the 1980s, and assess the effects over the long term."--BOOK JACKET. "The authors carefully consider the policy environment in which social programs are established and implemented, including such aspects as property rights, incentive structures, the degree and kind of economic freedoms, and the systems of private and public decision making. By comparing these environments, the authors show that certain aspects of the tax systems of Canada and the United States are converging, while in other respects they are diverging. For instance, both countries exhibit similar corporate tax structures and income tax systems, but they have very different approaches to sales taxes and social security taxes."--BOOK JACKET. "Another interesting conclusion from these investigations is that although tax policies differ, outcomes are often quite similar. For example, they generate roughly the same amounts of revenue, produce similar costs of capital, and produce comparable distributions of income."--BOOK JACKET. "The methodology and results of this research will have significant implications for the analysis and development of trade policies among other nations, as well as for understanding domestic social policy in a global economy."--Jacket.
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| Subject
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Taxation-- Canada.
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Taxation-- United States.
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Impôt-- Canada.
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Impôt-- États-Unis.
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CANADA.
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COMPARATIVE ANALYSIS.
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FISCAL POLICY.
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Internationaler Vergleich
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Steuerrecht
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Taxation.
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TAXATION.
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UNITED STATES.
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Belastingen.
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Canada.
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Kanada.
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United States.
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USA.
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| Dewey Classification
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336.2/00971
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| LC Classification
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HJ2449.C27 1992
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| NLM classification
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7,26ssgn
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83.52bcl
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cci1icclacc
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QL 400rvk
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| Added Entry
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Shoven, John B.
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Whalley, John.
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