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Showing 1 to 1 of 1 for “"Surplus stripping"”.
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The Many Ways to Evaluate Income Taxes: Canadian Income Tax Compliance with Attention to Surplus Stripping: 1917-1972
… between 1917 and 1931 and the reported cases on surplus stripping between 1942 and 1972, the mechanics and tensions of the administrative tax relationship will be examined. It is proposed that these tensions and taxpayers’ resulting choices should be considered in a framework that does not overly …