Taxation

A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures. A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. The first known taxation took place in Ancient Egypt around 3000–2800 BC. Most countries have a tax system in place to pay for public, common, or agreed national needs and …

Wikipedia

Publications

Fraser Institute · 22 October 2024 English

Several past analyses published by the Fraser Institute have shown that in recent years net job creation in the government sector has dramatically outstripped private-sector job creation. This publication updates …

Palacios has studied public policy in- volving taxation, government finances, in- vestment, productivity


IISD: International Institute for Sustainable Development · 21 October 2024 English

While IISD's reputation as a convenor, a trusted thought leader, and a go-to source on key issues within the sustainable development field is stronger than ever, the work happening outside …

Board Global Conference on the Future of Resource Taxation held in Lusaka, Zambia, June 2023.5 institute sustainable development, including investment, trade, taxation, public procurement, infrastructure financing Global Conference on the Future of Resource Taxation held in Lusaka, Zambia, June 2023.IISD Annual


Fraser Institute · 16 October 2024 English

The annual index published in Economic Freedom of the World measures the degree to which people in 165 jurisdictions around the globe are allowed to make their own economic choices. …

measure (where higher rankings indicate lower taxation and less spending). When the pandemic hit,


Fraser Institute · 16 October 2024 English

The annual index published in Economic Freedom of the World measures the degree to which people in 165 jurisdictions around the globe are allowed to make their own economic choices. …

places, governments refrain from actions like high taxation, 1 The Human Freedom Index (Vásquez, McMahon financed through either current tax- ation, future taxation, or inflation, almost all government spending


MQUP: McGill-Queen's University Press · 15 October 2024 English

The Past, Present, and Future of Canadian Cities explores the historical functions of municipalities, their current ability to tackle major problems, and how to unlock the potential of cities to …

Canadian Municipalities and Responsible Government: Taxation, Delegation, and Empire from Durham to Hodge Population of Ontario cities, 1901–41 55 2.3 Taxation in Ontario 59 2.4 Average municipal and city Total local taxes levied, 1911–41 78 2.7 Local taxation per capita 79 2.8 Real per capita local taxes overlooked by scholars. The struggle against municipal taxation and the establishment of mandatory public edu- on “Canadian Municipalities and Responsible Government: Taxation, Delegation and Empire from Durham to Hodge,”


MQUP: McGill-Queen's University Press · 15 October 2024 English

Canadian municipalities oversee the country’s most urgent policy areas, yet the constitutional authority of cities to manage their increasing obligations has not kept pace. This volume considers how policy, law, …

providing proportionate amounts of services to taxation, equalization grants would enhance hor- izontal ities discovered during the Great Depression, taxation powers are of little use if the local economy local governments capture its benefits through taxation. Significantly, municipalities in some American comparable levels of expendi- ture at similar rates of taxation. This makes service and place quality the bases


Fraser Institute · 10 October 2024 English

Canada has an opportunity to change the way it taxes businesses and in doing so, could vastly improve the country’s attractiveness for investment, improving economic growth and raising living standards …

CANADA'S COMPETITIVENESS BY REFORMING BUSINESS TAXATION Figure 1 Source OECD. (2024). Corporate Income


Fraser Institute · 10 October 2024 English

Canada has an opportunity to change the way it taxes businesses and in doing so, could vastly improve the country’s attractiveness for investment, improving economic growth and raising living standards …

Canada is alarming, but reforming our business taxation model is one way the country can begin to dig Canada’s Competitiveness by Reforming Business Taxation. The study suggests one way to reform business


Fraser Institute · 10 October 2024 English

Canada has an opportunity to change the way it taxes businesses and in doing so, could vastly improve the country’s attractiveness for investment, improving economic growth and raising living standards …

behind. Reforming Canada’s approach to business taxation is a critical part of the solution. There has the proportion of investment returns lost to taxation. For example, if a project yields an 8% return CANADA'S COMPETITIVENESS BY REFORMING BUSINESS TAXATION BY TREVOR TOMBE Figure 1: Combined Corporate Income important ways in which Canada’s system of business taxation discourages firms from growing. For small businesses


MQUP: McGill-Queen's University Press · 1 October 2024 English

Oil workers are often typecast as rough: embodying the toxic masculinity, racism, consumerist excess, and wilful ignorance of the extractive industries and petrostates they work for. But their poetry troubles …

Queerest Man in Sarnia” (216–18), “On Internal Taxation Such as Is on Petroleum Oil, &c.” (269).


View more