19 hasil untuk "Michael Smart"
Menampilkan 1–19 · 0,65 detik · RSS
-
Artikel Jurnal Teks lengkap
The Impact of Sales Tax Reform on Ontario Consumers: A First Look at the Evidence
Ontario’s new Harmonized Sales Tax applies to a broader base of consumer purchases than before, but it also removes some of the “hidden” taxes on business inputs. This paper offers a first look at how the change has affected consumer prices and the welfare of Ontario families. While consumer prices…
-
Artikel Jurnal Teks lengkap
Departures From Neutrality in Canada’s Goods and Services Tax
With recent accessions to the federal-provincial Harmonized Sales Tax, provinces with valueadded taxes (VATs) now comprise over two-thirds of the national economy. While Canadian VATs are economically superior to the taxes they replaced, they are not as well designed as in other countries. An…
-
Artikel Jurnal Teks lengkap
The Structure and Presentation of Provincial Budgets
Provincial governments seem to consider it only natural to finance public infrastructure using debt. There is a standard arsenal of arguments used to justify the practice, to the point where there are scarcely any political voices willing to dissent from the tradition. Financing a bridge or school…
-
Artikel Jurnal
Allocating taxable income for provincial corporate income taxation in Canada, 2015-2017: practice and analysis
Canada is one of the few countries in the world where an intra-country formula allocation (FA) mechanism plays an important role in the taxation of corporate income by sub national governments, that is provinces. This paper presents and analyses information prepared for its authors by CRA on the…
Juga tersedia di: DOAJ
-
Artikel Jurnal
Public Transportation Accessibility, Proximity to New York City, and Residential Property Values in New Jersey
In recent years as housing with better transit accessibility has become unaffordable to many households in many regions globally, the call to study the connection between transit and property values has shifted to concern itself with the negative consequences of transit access being capitalized…
-
Artikel Jurnal Teks lengkap
Tax Loss Utilization and Corporate Groups: A Policy Conundrum
There are both theoretical and practical tax policy considerations that favour a broad recognition for the value of corporate income tax losses-- including for businesses operated within corporate groups. Ideally, an equitable and economically efficient tax system could obviate the need for loss…
-
Artikel Jurnal Teks lengkap
Canadian Adverse Driving Conditions dataset
The Canadian Adverse Driving Conditions (CADC) dataset was collected with the Autonomoose autonomous vehicle platform, based on a modified Lincoln MKZ. The dataset, collected during winter within the Region of Waterloo, Canada, is the first autonomous driving dataset that focuses on adverse driving…
-
Artikel Jurnal
Assessment of Soil Properties Under Different Land Use Types in Olokemeji Forest Reserves in Ogun State Southwestern Nigeria
Knowledge of soil properties is essential for environmental sustainability for any forest reserve or plantation. The physical and chemical properties of soil under three different land uses was investigated to assess the nutrient and fertility status of the soils. Fifteen soil samples, each…