Taxation in a sub-national jurisdiction

Taxation in a sub-national jurisdiction

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These estimates should be adjusted downwards for provincial tax provisions that largely duplicate federal tax provisions ... For example, the Little (1988, V-29-V- 30) study indicates that provisions associated with lengthy instructions that heavily reference the tax code as well as ... lower, because employers would continue to receive withholding instructions from only one source, the federal government, anbsp;...

Title:Taxation in a sub-national jurisdiction
Author: Allan M. Maslove, Richard Abel Musgrave, Ontario. Fair Tax Commission
Publisher:University of Toronto Press - 1994-01-01

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