Title: The impact and cost of taxation in Canada : the case for flat tax reform /
Authors: Clemens, Jason.; Fraser Institute (Vancouver, B.C.)
Publisher: Fraser Institute,
Year: 2008
Subjects: Taxation Canada.; Flat-rate income tax Canada.; Fiscal policy Canada; Impôt Canada.; Impôt sur le revenu Taux uniforme Canada.; Politique fiscale Canada.
Abstract: There is increasing interest in, and recognition of, the need for both tax reduction and tax reform in Canada. This book provides both the rationale for tax reform and a road map for that reform. The book includes five chapters from leading experts in the field and provides a persuasive, compelling case for tax reform in Canada.
Contents: 1. The Impact of Taxes on Economic Behavior / Milagros Palacios and Kumi Harischandra -- 2. Not all taxes are created equal / Jason Clemens and Niels Veldhuis -- 3. Compliance and Administrative Costs of Taxation in Canada / François Vaillancourt and Jason Clemens -- 4. Lessons from Abroad -- Flat Tax in Practice / Patrick Basham and Daniel Mitchell -- 5. A Flat Tax for Canada / Alvin Rabushka and Niels Veldhuis.