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Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Both historical and contemporary features of Canadian social welfare are explored in this wide-ranging and in-depth collection. Social Fabric or Patchwork Quilt explores the evolution of the Canadian social welfare state from a system based upon voluntarism and philanthropy to one in which the State's involvement has increased considerably. It also shows how the roles of governments at all levels have changed in recent times. Chapters describe the developing Canadian welfare state from Confederation to the present. Beginning with an integrative framework in the general introduction, the selected essays represent many perspectives: chronological, regional, multidisciplinary and ideological. A...
Applies comparative and theoretical perspectives to not-for-profit law, taxation and regulation to deepen understanding of the sector.