The Resource A supplemental expenditure tax for Canada

A supplemental expenditure tax for Canada

Label
A supplemental expenditure tax for Canada
Title
A supplemental expenditure tax for Canada
Creator
Subject
Language
  • eng
  • eng
Summary
A supplemental expenditure tax (SET) could be imposed at progressive rates in addition to the income tax, and income tax rates lowered correspondingly. The SET is a progressive cash flow consumption tax originally proposed by Nicholas Kaldor in 1955. Its enactment would facilitate income tax reform and simplification - for example, by taxing capital gains at the same rates as ordinary income - and would enable the alternative minimum tax to be repealed. It could be designed so as to facilitate compliance with little additional information required beyond what already has to be gathered for income tax purposes
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 67 (2019), no. 3 ; p. 711-727
http://library.link/vocab/creatorName
Thuronyi, V
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • alternative minimum tax
  • cash flow tax
  • consumption tax
  • progressive income tax
  • tax reform
  • expenditure tax
Label
A supplemental expenditure tax for Canada
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/A-D/CANATAJO/3_711-727.pdf
Publication
Note
20191122

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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