Taxation in a sub-national jurisdiction
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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