Taxation

This policy brief explores the implications of the 15% global minimum tax on special economic zones, offering comprehensive guidance for governments to reform tax incentives and ensure these zones attract …

service, and burdensome customs clearance and taxation systems. The MFEZ in Zambia offer a range of infrastructure … for seven Sub-Saharan African countries. OECD Taxation Working Papers, 58. CIIP. (2017). Special Economic … Zones Facing the Challenges of International Taxation: BEPS Action 5, EU Code of Conduct, and the Future … OECD Publishing. https://www.oecd-ilibrary.org/taxation/countering-harmful-tax-practices- more-effect …

Poor government policy has led to a significant deterioration in Canada’s federal finances over the last decade. The introduction of new and expanded government programs has caused federal spending to …

with the publication of a major White Paper on taxation (Canada, Department of Finance, 1987), and most … policy issues including government spending, debt, taxation, labour policy, and charitable giving. Grady … research focuses on government spending, debt, and taxation. Acknowledgments The authors are grateful to the …

A group of 90 World Trade Organization (WTO) members are negotiating a new global agreement on e-commerce rules at the WTO. After close to 7 years of discussions, they are …

60 Security exception 61 Prudential measures 62 Taxation 63 Dispute settlement 64 Committee on trade-related …

Provincial Sales Tax with a Harmonized Sales Tax or made-in-BC Value Added Tax would reduce the taxation of business inputs, especially taxes on machinery and equipment. Based on econometric estimates …

or made-in-BC Value Added Tax would reduce the taxation of business inputs, especially taxes on machinery … study, we again make the case for reforming sales taxation in British Columbia by adopting an HST or a made-in-BC … Services Tax (GST), which is a form of value-added taxation (VAT). The Harmonized Sales Tax (HST) rate in … Other revenues 14.0% Natural resources 3.9% Taxation 59.9% Corporate income 13.2$ Sales 22.4% Fuel … tax, such as the HST, which largely avoids the taxation of business inputs. 0 5 10 15 20 25 30 35 BC …

Affordable housing in cities is a major public-policy issue in Canada. Zoning and related restrictions on increased construction of multi-family housing in urban centres have been identified by the federal …

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

Despite projected surpluses from 2024/25–2026/27, Alberta is at risk of returning to a budget deficit, due to high spending, when relatively high resource revenue declines. Premier Danielle Smith has recognized …

Palacios has studied public policy involving taxation, government finances, investment, productivity …

Throughout the twentieth century in the lands of Yugoslavia, socialists embarked on multiple projects of supranational unification. Sensitive to the vulnerability of small nations in a world of great powers, …

the zadruga. New property laws and systems of taxation based on European norms of private property fragmented …

start working for themselves if governments were obliged to cover current expenditures with current taxation. In 2024, the Balanced Budget Tax Freedom Day arrives on June 23. …

obliged to cover current expenditures with current taxation. In 2024, the Balanced Budget Tax Freedom Day … pay these taxes directly, the cost of business taxation is ultimately passed onto ordinary Canadians … Deficits should therefore be considered as deferred taxation. For this reason, we calculate a Balanced Budget … obliged to cover current expenditures with current taxation. Table 4: Difference in the Average Family’s Tax …

start working for themselves if governments were obliged to cover current expenditures with current taxation. In 2024, the Balanced Budget Tax Freedom Day arrives on June 23. …

start working for themselves if governments were obliged to cover current expenditures with current taxation. In 2024, the Balanced Budget Tax Freedom Day arrives on June 23. …