Canadian Tax Journal/Revue fiscale canadienne最新文献_第6页

Policy Forum: Editors' Introduction—Equitable Tax Policies for Post-Secondary Education 政策论坛:编辑的介绍-公平的专上教育税收政策

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-11-01 DOI: 10.32721/ctj.2022.70.3.pf.editors

Frances R. Woolley, A. Macnaughton, Kevin Milligan, Daniel Sandler

引用次数: 0

Is Revenue Neutrality in Carbon Taxation Possible in Practice? Lessons from the Canadian Experience 碳税收入中性在实践中可能吗?加拿大经验的教训

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-11-01 DOI: 10.32721/ctj.2022.70.3.wood

J. Wood

{"title":"Is Revenue Neutrality in Carbon Taxation Possible in Practice? Lessons from the Canadian Experience","authors":"J. Wood","doi":"10.32721/ctj.2022.70.3.wood","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.3.wood","url":null,"abstract":"While the potential economic efficiency, equity, and political acceptability benefits of a revenue-neutral carbon tax have been well studied, a deeper question remains about the feasibility of revenue neutrality in practice. This article provides perspective on this issue by assessing different definitions of revenue neutrality and presenting an in-depth discussion of the motivations for the adoption of revenue-neutral carbon taxes. Two examples of carbon taxes and revenue recycling implemented in Canada are examined: British Columbia's revenue-neutral carbon tax (a carbon tax with offsetting tax cuts) and the Canadian federal government's fuel charge and climate action incentive tax credit (a carbon tax and dividend). The BC case serves to highlight the inherent difficulties of assessing revenue neutrality owing to uncertainty about what would have occurred in the absence of the tax. As time passes following initial implementation of the tax, it becomes increasingly difficult to determine whether, and to what extent, government revenue, income tax rates, the overall tax structure, and the tax base might have differed had the tax not been adopted. The federal example suggests that a carbon tax and dividend policy would be better able to ensure revenue neutrality.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124978116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Planification fiscale personnelle : Les enjeux pour les bénéficiaires américains de successions canadiennes 个人税务筹划:加拿大遗产美国受益人面临的挑战

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.pfp

Tanzeela Ayub, Michaël Pereira

{"title":"Planification fiscale personnelle : Les enjeux pour les bénéficiaires américains de successions canadiennes","authors":"Tanzeela Ayub, Michaël Pereira","doi":"10.32721/ctj.2022.70.2.pfp","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.2.pfp","url":null,"abstract":"Cet article donne un aperçu des questions fiscales américaines auxquelles sont susceptibles d'être exposées les successions étrangères dont les bénéficiaires sont des particuliers américains. Même si les familles peuvent mettre en œuvre des stratégies de planification pour gérer efficacement le transfert de patrimoine du point de vue national, les lois fiscales américaines peuvent créer des problèmes complexes et entraîner des conséquences négatives pour les imprudents. Cet article vise à présenter les considérations générales sur la fiscalité américaine pour une succession étrangère, y compris l'application possible des règles anti-report d'impôt régissant les sociétés de placement étrangères passives (SPEP) et les sociétés étrangères contrôlées (SEC). L'article comporte une étude de cas qui illustre comment ces règles peuvent s'appliquer aux bénéficiaires américains d'une succession canadienne si celle-ci détient des actions d'une SPEP ou d'une SEC. Il propose également quelques lignes directrices et stratégies pour réduire les conséquences américaines potentiellement néfastes et atténuer certains risques fiscaux.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125056855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Taxes Through the Reciprocity Lens 互惠视角下的税收

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.plekhanova

V. Plekhanova

{"title":"Taxes Through the Reciprocity Lens","authors":"V. Plekhanova","doi":"10.32721/ctj.2022.70.2.plekhanova","DOIUrl":"https://doi.org/10.32721/ctj.2022.70.2.plekhanova","url":null,"abstract":"Informed by Aristotle's theory of justice and Reuven Avi-Yonah's views about goals of taxation, this article formulates a reciprocity-based framework for a systematic assessment of the normative merits and effectiveness of taxes, and tests this framework using the diverted profits tax (DPT) and the digital services tax (DST) imposed by the United Kingdom on some multinationals. This assessment is helpful in identifying changes in tax design and other conditions that may be necessary to make a particular tax \"just\" in terms of absolute or relative substantive justice. Drawing on Aristotle's types of justice, taxes can be classified as universal, distributive, or corrective. From a reciprocity perspective, each tax, depending on its type, contributes to the well-being of a community, but in a different way: universal taxes are contributions to the provision of public goods generally; distributive taxes ensure that members of the community who can pay more contribute more to the provision of public goods; and corrective taxes aim to prevent tax free-riding and seek compensation from free-riders for the harms that they cause by not paying taxes and thus jeopardizing the provision of public goods. This article concludes that the UK DPT is a corrective tax, and it is a just tax. In contrast, the UK DST is likely a distributive tax, and it is just only if its economic burden falls on the firms providing widely used digital platforms. Broadening the tax base would transform the UK DST into a universal tax and change its primary goal from wealth distribution to revenue raising. As a universal tax, the UK DST can be viewed as a just tax because the production and distribution of digital services require extensive use of specific public goods, such as the Internet's infrastructure.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127434845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Policy Forum: Technology and the Evolving Workforce 政策论坛:技术与不断发展的劳动力

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.pf.cooke

Susie Cooke, A. Sui

引用次数: 2

Policy Forum: Some Technology for Tax Lawyers 政策论坛:税务律师的一些技术

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.pf.caines

Ian Caines

引用次数: 0

Personal Tax Planning: What Is at Stake for US Beneficiaries of Canadian Estates 个人税务规划:加拿大遗产的美国受益人面临什么风险

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.ptp

Tanzeela Ayub, Michael Pereira

引用次数: 0

Current Cases 当前情况下

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.cc

Angelo Nikolakakis, Michael Lubetsky

引用次数: 0

Policy Forum: Editors' Introduction—Technological Innovation in Tax Practice 政策论坛:编辑介绍——税收实践中的技术创新

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.pf.editors

A. Macnaughton, Kevin Milligan, Daniel Sandler, Frances R. Woolley

引用次数: 0

Policy Forum: How Canada Could Benefit from E-Invoicing for GST/HST Purposes 政策论坛:加拿大如何从GST/HST的电子发票中受益

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2022-07-01 DOI: 10.32721/ctj.2022.70.2.pf.rocha

Melina Rocha

引用次数: 0