Alan Macnaughton

University of Waterloo - School of Accounting and Finance

Professor

200 University Avenue West

Waterloo, Ontario N2L 3G1 N2L 3G1

Canada

SCHOLARLY PAPERS

7

DOWNLOADS

209

CITATIONS

1

Scholarly Papers (7)

1.

Income Splitting and Anti-Avoidance Legislation: Evidence from the Canadian 'Kiddie Tax'

International Tax and Public Finance, Volume 22, Issue 6, pp. 909-931
Number of pages: 37 Posted: 19 Sep 2014 Last Revised: 08 Oct 2015
Andrew M. Bauer, Alan Macnaughton and Anindya Sen
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and University of Waterloo - Department of Economics
Downloads 122 (227,265)
Citation 3

Abstract:

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'kiddie tax'; income shifting; income splitting; anti-avoidance; Canada

2.

National Report Canada

TAX COMPLIANCE COSTS FOR COMPANIES IN AN ENLARGED EUROPEAN COMMUNITY, Michael Lang et al., eds., pp. 133-156, Linde Verlag, 2008
Number of pages: 23 Posted: 10 Mar 2008 Last Revised: 12 Apr 2008
Benjamin Alarie and Alan Macnaughton
University of Toronto - Faculty of Law and University of Waterloo - School of Accounting and Finance
Downloads 87 (286,223)

Abstract:

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3.

Curtailing Income Tax Relief for Cosmetic Medical Expenses

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 58, No. 3, pp. 529-575, 2010
Posted: 23 Aug 2011
Ling Chu, Alan Macnaughton and Nicole Verlinden
Wilfrid Laurier University, University of Waterloo - School of Accounting and Finance and affiliation not provided to SSRN

Abstract:

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tax credit, medical, expenses, amendments

4.

Should Provinces Tax Non-Resident Athletes?

Canadian Tax Journal, Vol. 52, No. 2, p. 428, 2004
Posted: 11 Aug 2004
Alan Macnaughton and Kim Wood
University of Waterloo - School of Accounting and Finance and Tax Professional, Toronto

Abstract:

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Athletes, nonresidents, personal income taxes, provincial taxes, tax policy, tax treaties

5.

Who Benefited from the Deduction-Inclusion Regime for Taxing Child Support?

Canadian Tax Journal, Vol. 48, Issue 6, 1999
Posted: 19 Sep 2000
Glenn Feltham and Alan Macnaughton
University of Saskatchewan - Accounting and University of Waterloo - School of Accounting and Finance

Abstract:

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6.

Optimal Payment Strategy for Corporate Income Tax Instalments

Canadian Tax Journal, Vol. 49, Issue 1, 2000
Posted: 19 Sep 2000
Glenn Feltham and Alan Macnaughton
University of Saskatchewan - Accounting and University of Waterloo - School of Accounting and Finance

Abstract:

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7.

'Stealth Tax Rates': Effective Versus Statutory Personal Marginal Tax Rates

Canadian Tax Journal, Vol. 46, No. 5, 1998
Posted: 18 Apr 1999
Alan Macnaughton, Thomas A. Matthews and Jeffrey Pittman
University of Waterloo - School of Accounting and Finance, affiliation not provided to SSRN and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

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