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Beginning in the 1860s, the Russian Empire replaced a poll tax system that originated with Peter the Great with a modern system of income and excise taxes. Russia began a …
This important book by an experienced authority on social security discusses a subject of vital interest to governments and peoples everywhere. In all countries social security in …
The first paper in this volume reviews and synthesizes the tax incidence literature and presents the results of a microsimulation analysis of total tax incidence in Ontario. The …
Major economic and social developments that will determine the context for tax reforms in the 1990s are the subject of this volume. They include the globalization of markets, free …
The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head’s excellent presentation and analysis of equity in the …
At current contribution rates, the investment fund of the Canadian Pension Plan will be exhausted before the end of the century. At an inflation rate of 8 per cent, the real value …
The introduction of absolutism in France has conventionally been seen as a process of centralization imposed from the top down. The Crown, the chancellor, the principal ministers, …
Governments face complex problems in taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trade flows and critically affect …
This detailed and informative study makes a timely contribution to a subject that has been the focus of much public discussion and debate in Ontario and elsewhere, namely the size …
This volume addresses the two key financing constraints that firms must face: taxation and finance. The taxation analysis focuses on how tax systems in selected Asian economies …