
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 …
WikipediaPublications
Fraser Institute · 6 February 2025 English
This bulletin assesses the extent to which the Smith government has increased spending since its original plan in the 2022 mid-year fiscal update and puts Alberta’s current risk of budget …
Citizen. She specializes in government spend ing, taxation, and debt. Milagros Palacios Milagros Palacios … Palacios has studied public policy involving taxation, government finances, investment, productivity …
Fraser Institute · 4 February 2025 English
The British Columbia government announced one of the most remarkable tax changes in 2001 by enacting, among other changes, a reform of the personal income tax (PIT) rate that cut …
Columbia’s 2001 Tax Cuts on Provincial Revenue TAXATION Ergete Ferede 20252025 • Fraser Institute The … Ferede has been actively engaged in research on taxation policy and inter- governmental grants. He also …
Fraser Institute · 4 February 2025 English
Canada is experiencing historically low levels of economic growth that are contributing to an extended decline in Canadian living standards, yet current federal fiscal policy will only make things worse …
with the publication of a major White Paper on taxation (Canada, Department of Finance, 1987). That comprehensive … policy issues including government spending, debt, taxation, labour policy, and charitable giving. Grady …
Fraser Institute · 23 January 2025 English
This report assesses the relative fiscal performance of Canadian premiers (eight current and two former) based on government spending, taxes, and debt and deficits up to fiscal year 2023/24. In …
next measured on their relative perfor- mance on taxation. The taxes component consists of two sub-components … policy issues including government spending, debt, taxation, labour policy, and charitable giving. Callum …
Fraser Institute · 14 January 2025 English
The federal government recently increased the capital gains tax inclusion rate from one-half to two-thirds for all capital gains realized by corporations, and for individuals realizing capital gains exceeding $250,000 …
among the most economically damaging forms of taxation (Whalen and Clemens, 2021).3 Therefore, this … that capital gains taxes are just one form of taxation. Canada also suffers from a lack of competitive … government recently thrust the issue of capital gains taxation into the spotlight through its decision to increase … 21.pdf>, as of October 18, 2024. KPMG (2024). Taxation of International Executives (various countries) … <https://kpmg.com/xx/ en/our-insights/gms-flash-alert/taxation-international-executives.html>, as of October …
DDN: Dundurn Press · 14 January 2025 English
“Sharply observed, fiercely researched, starkly revealing, written with wit, verve, and insight, making room for the tragic ironies without ever taking its eyes off the comic ones, Catch a Fire …
sent out a joint press release about ending the taxation on marijuana medicine, but they included signatories …
Fraser Institute · 9 January 2025 English
Past research has shown that Atlantic Canada chronically underperforms compared to New England across several indicators of economic performance. This paper builds on that research by examining policy differences between …
2024). Some states use multiple rates of business taxation for small and large businesses. For the best … treatment, and for an explanation why the rate of taxation on capital gains is generally lower than on ordinary … entrepreneurship. As such, a lower capital gains taxation rate is generally a more pro-competitive policy … governments simply apply a different rate of taxation to capital gains revenue than ordinary revenue … Canada’s federal government apply different levels of taxation to different levels of capital gains income. …
Fraser Institute · 3 January 2025 English
In British Columbia, the province expects over $16.6 billion from personal income taxes in 2024. For families and individuals, these taxes represent a substantial expense that shapes everyday economic choices. …
family earning just over $50,000 is lost through taxation (such as income taxes and payroll taxes) or through …
Canadian Chamber of Commerce · 2 January 2025 English
Written Submission for the Consultation on the Taxation of Vacant Lands December 2024 Chamber.ca @CdnChamberofCom Introduction The Canadian Chamber of Commerce welcomes the opportunity to provide a submission … submission as part of the Department of Finance’s consultation on the Taxation of Vacant Lands. [...] In the interest of housing availability and affordability for all Canadians, the Canadian Chamber of …
Written Submission for the Consultation on the Taxation of Vacant Lands December 2024 Chamber.ca @CdnChamberofCom … the Department of Finance’s consultation on the Taxation of Vacant Lands. In the interest of housing availability …
IISD: International Institute for Sustainable Development · 19 December 2024 English
The Fourth Financing for Development Conference (FfD4) offers a crucial opportunity to create an integrated approach to financing climate and nature work and meeting the Sustainable Development Goals (SDGs). This …
The United Nations has identified environmental taxation as potential protocol of the UN Convention on … standout. The first is strengthening domestic taxation and rationalizing tax incentives. For the last … community has been preoccupied with international taxation—the Tax Base Erosion and Profit Shifting Agenda … Domestic tax reforms should focus on more effective taxation of natural resources (Readhead et al., 2023) … Schlenther, B. (2023, June 23). The future of resource taxation: 10 policy ideas to mobilize mining revenues. …