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註釋The overall objective of this research is to examine the competitiveness of the Canadian tax system with special reference to the taxation of export earnings. The report...compares the Canadian tax system with those of four competititor countries: the United States, Brazil, Sweden and Finland. For the two North American countries where tax regimes vary among provinces and states, the analysis illustrates the tax systems of British Columbia, Ontario and Quebec in Canada, and Oregon and Washington in the United States. The findings are based on tax laws in effect in 1985.