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1 - 6 van 6 voor canadian provinces
Microsoft Word - bijz90.doc
... 50 states in the united states and in 3 out of 10 provinces in canada. it has also been advocated by germany and austria ... some 9,000 local governments), as well as 3 out of 10 canadian provinces.9 the retail sales taxes in the u.s. are not ... and services tax (gst) as does the province of quebec. the atlantic provinces (new brunswick, newfoundland and labrador, and nova scotia, as well as, recently ...
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Microsoft Word - DP CCCTB voorblad.doc
... (2000). canadian provinces use the same formula but differ in their tax rates. multinationals can exploit these differences by reallocating factors to low-tax provinces. mintz and smart (2004) use canadian administrative ... (1994) and klassen and shackelford (1998) find evidence for factor shifting to low-tax provinces. 3. the cortax model this paper uses the cortax model to assess the economic ...
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gravity-gravitas-comment.pdf
... repeating a-vw's two-country analysis using the exact solution yields border effects for canadian provinces that are smaller than reported previously. if the border between canada and the united ... been estimated. john mccallum's (1995) finding that trade between canadian provinces is a factor 22 larger than trade between canadian provinces and us states, ran against the intuition of many economists ...
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Microsoft Word - DP ECA voorblad.doc
... hofmann (2003) and goolsbee and maydew (2000). in canada all provinces use the same formula. as tax rates di er across provinces, however, multinationals can exploit these di erences in the cit rates by reallocating factors to low-tax provinces. mintz and smart (2004) use canadian administrative tax data and ...
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Microsoft Word - CPB childcare memo_final version_jan.doc
... of studies using us or canadian data. in addition, legislation of childcare and the regulatory attitude vis-a- vis fp providers often differs considerably between states or provinces, making it difficult ... to observe quality, any evidence of a positive nfp differential is not robust. whereas canadian studies tend to report a significant positive nfp differential in process quality (cleveland and ...
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will corporate tax consolidation improve efficiency eu pdf
... sales and payroll are equally weighted in all provinces. the fraction of the total tax base ... canadian experience, where all provinces use a formula with common and fixed factor weights,5 shows that mnes still use tax planning strategies to exploit differences in the cit rates between provinces ... countries (hellerstein and mclure, 2004). while the canadian experience shows that even with a harmonised ...
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