LEADER 04465nam 2200697Ia 450 001 9910824834203321 005 20240418124746.0 010 $a1-281-22403-0 010 $a9786611224035 010 $a0-226-75482-0 024 7 $a10.7208/9780226754826 035 $a(CKB)1000000000406450 035 $a(EBL)408201 035 $a(OCoLC)476227920 035 $a(SSID)ssj0000117212 035 $a(PQKBManifestationID)11139311 035 $a(PQKBTitleCode)TC0000117212 035 $a(PQKBWorkID)10042585 035 $a(PQKB)11060111 035 $a(MiAaPQ)EBC408201 035 $a(DE-B1597)535615 035 $a(OCoLC)781253322 035 $a(DE-B1597)9780226754826 035 $a(Au-PeEL)EBL408201 035 $a(CaPaEBR)ebr10216946 035 $a(CaONFJC)MIL122403 035 $a(EXLCZ)991000000000406450 100 $a19920407d1992 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aCanada-U.S. tax comparisons /$feditors, John B. Shoven, John Whalley 205 $a1st ed. 210 1$aChicago :$cUniversity of Chicago Press,$d1992. 215 $a1 online resource (400 pages) $cillustrations 225 1 $aA National Bureau of Economic Research project report 300 $aDescription based upon print version of record. 311 0 $a0-226-75483-9 320 $aIncludes bibliographical references and indexes. 327 $tFront matter --$tContents --$tPreface --$tIntroduction --$t1. Pressures for the Harmonization of Income Taxation between Canada and the United States --$t2. Canada-U.S. Free Trade and Pressures for Tax Coordination --$t3. Income Security via the Tax System: Canadian and American Reforms --$t4. Tax Incidence: Annual and Lifetime Perspectives in the United States and Canada --$t5. Tax Effects on the Cost of Capital --$t6. The Cost of Capital in Canada, the United States, and Japan --$t7. The Impact of U.S. Tax Reform on Canadian Stock Prices --$t8. Tax Aspects of Policy toward Aging Populations --$t9. Taxation and Housing Markets --$t10. What Can the United States Learn from the Canadian Sales Tax Debate? --$t11. Subnational Tax Harmonization, Canada and the United States: Intent, Results, and Consequences --$t12. Reflections on Canada-U. S . Tax Differences: Two Views --$tContributors --$tAuthor Index --$tSubject Index 330 $aIn the increasingly global economy, domestic tax policies have taken on a new importance for international economics. This unique volume compares the tax reform experiences of Canada and the United States, two countries with the world's largest bilateral flow of trade and investment. With the signing of the U.S.-Canada Free Trade Agreement and the tax reforms of the 1980's, there has been some harmonization of tax systems. But geographic, cultural, and political characteristics shape distinct national social policies that may impede harmonization. As the U.S. and Canadian economies become even more integrated, differences in tax systems will have important effects, in particular on the relative rates of economic growth. In this timely study, scholars from both countries show that, while the United States and Canada exhibit similar corporate tax structures and income tax systems, they have very different approaches to sales tax and social security taxes. Despite these differences, the two countries generate roughly the same amounts of revenue, produce similar costs of capital, and produce comparable distributions of income. 410 0$aNational Bureau of Economic Research project report. 606 $aTaxation$zCanada 606 $aTaxation$zUnited States 610 $adomestic tax policies, global economy, international economics, reform, canada, united states, investment, free trade agreement, income distribution, wealth gap, economic growth, corporations, sales taxes, social security, revenue, capital, taxation, harmonization, stock prices, policy, aging, retirement, housing markets, nonfiction, government. 615 0$aTaxation 615 0$aTaxation 676 $a336.2/00971 676 $a336.20097 676 $a336.200971 701 $aShoven$b John B$088721 701 $aWhalley$b John$0117947 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910824834203321 996 $aCanada-U.S. tax comparisons$94057190 997 $aUNINA