Author Description

This book provides an analysis of the Canadian tax system. Each chapter is co-written by an economist and a tax lawyer or accountant. As a basis for their analysis, the authors examine the principal elements of tax policy from both a practical and a theoretical perspective. They also offer intriguing insights into international tax policy. The various chapters consider: the big picture; tax policy objectives; the Canadian tax policy process; personal income taxation; taxes on employment and self-employment; taxation of income from property and capital gains; business income taxation; sales taxation; municipal taxes and user fees; environmental taxation; resource taxation; international considerations; transfer programs; tax policy in the 21st centry.