Economic Analysis on Canadian Tax Cases
|Author: ||Hsu, Berry|
This study analyzes the background of Canadian tax policies, with special emphasis on the Carter Commission. Discusses the relevance of law and economics emphasizing the use of economic tools to analyze common law cases. Theories of economics are linked and an analysis of the trend of applying economic analysis in federal tax cases is discussed.
". . . the book is not only a valuable contribution to literature on income tax matters but will serve as an important starting point for those wishing to pursue this line of research in the future." - Walter K. Mis