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Lee Burns and Richard Krever

Abstract

I suspect that if a million monkeys were put in front of a million typewriters, by Wednesday one of them would have come up with an improved version of the Income Tax Act.

Koenraad van der Heeden

Abstract

Although undeniably useful in immediately strengthening collections,… withholding does not obviate the need to strengthen the tax administration itself.

Richard K. Gordon

Abstract

Strictly speaking, the calculation of income demands complete revaluation of all assets and obligations at the end of every period. Practically, the question is: How shall the requisite value estimates be obtained?

Richard J. Vann

Abstract

In the long run, the business unit or source will yield more revenue to the public treasury than the individual; and the place where the income is earned will derive larger revenues than the jurisdiction of the person.

Graeme S. Cooper and Richard K. Gordon

Abstract

It is also obvious that the type of rules which we have been discussing, although they are unquestionably rules of binding law, have in no way the character of religious commandments, laid down absolutely, obeyed rigidly and integrally.… The bundles of fish, the measures of yams, or bunches of taro, can only be roughly assessed, and naturally the quantities exchanged vary according to whether the fishing season or the harvest is more abundant.