Chapters in this book

1. Frontmatter i
2. Contents vii
3. Preface ix
4. Introduction 1
5. 1. Pressures for the Harmonization of Income Taxation between Canada and the United States 25
6. 2. Canada-U.S. Free Trade and Pressures for Tax Coordination 75
7. 3. Income Security via the Tax System: Canadian and American Reforms 97
8. 4. Tax Incidence: Annual and Lifetime Perspectives in the United States and Canada 151
9. 5. Tax Effects on the Cost of Capital 189
10. 6. The Cost of Capital in Canada, the United States, and Japan 217
11. 7. The Impact of U.S. Tax Reform on Canadian Stock Prices 237
12. 8. Tax Aspects of Policy toward Aging Populations 255
13. 9. Taxation and Housing Markets 275
14. 10. What Can the United States Learn from the Canadian Sales Tax Debate? 295
15. 11. Subnational Tax Harmonization, Canada and the United States: Intent, Results, and Consequences 323
16. 12. Reflections on Canada-U. S . Tax Differences: Two Views 359
17. Contributors 375
18. Author Index 377
19. Subject Index 381