Business Taxation in Ontario / Allan Maslove.

Format:

Book

Contributor:

Maslove, Allan, Editor.

Ontario. Fair Tax Commission.

Series:

Heritage

Language:

English

Subjects (All):

Business enterprises--Taxation--Ontario.

Business enterprises.

Ontario.

Physical Description:

1 online resource (xi, 211 pages) : illustrations

Place of Publication:

Toronto : University of Toronto Press, [2019]

Language Note:

In English.

Summary:

This volume discusses major taxes paid by business in Ontario, including corporate income and capital taxes, and payroll taxes paid by employers. The papers examine tax levels faced by firms in Ontario, assess these levels relative to other jurisdictions, and consider what impact they may have on business investment behaviour. The authors provide important insights into the taxes they examine. Equally important, they shed light on the constraints that a jurisdiction faces when it considers reforms to the system of business taxation.

Contents:

Frontmatter

Contents

Foreword

Introduction

1. Taxation of Capitai' in Ontario and Canada: An Interindustry and Interprovincial Comparison / Chen, Duanjie / Mintz, Jack

2. Ontario's Corporate Income Tax: An Analysis of Effective Tax Rates / Sabourin, David / Gribble, Stephen / Wolfson, Michael

3. Payroll Taxes / Dahlby, Bev

4. The Impact of Taxes on Business Locations / Young / Ernst

Notes on Contributors

Notes:

Includes bibliographical references.

Description based on online resource; title from PDF title page (publisher's Web site, viewed 26. Nov 2019)

ISBN:

1-4875-7370-7

OCLC:

1105267821