Issues in the Taxation of Individuals /

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The Fair Tax Commission was established in 1991 by the Treasurer of Ontario to provide the government with advice on how to design and implement a more equitable tax system in the province. The commission developed a research program, hoping to inform the public debate on taxation issues while leavi...

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Detalles Bibliográficos
Otros Autores: Davies, James B. (Contribuidor), Day, Kathleen M. (Contribuidor), Duff, David G. (Contribuidor), Dungan, Peter (Contribuidor), Kesselman, Jonathan R. (Contribuidor), Maloney, Maureen A. (Contribuidor), Maslove, Allan M. (Contribuidor), Maslove, Allan (Editor ), Townson, Monica (Contribuidor), Winer, Stanley L. (Contribuidor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Toronto : University of Toronto Press, [2019]
Colección:Heritage
Temas:
Taxation > Ontario.
BUSINESS & ECONOMICS / Taxation / General.
Acceso en línea:Texto completo
Texto completo
Tabla de Contenidos:
  • Frontmatter
  • Contents
  • Foreword
  • Introduction
  • 1. Internal Migration and Public Policy: An Introduction to the Issues and a Review of Empirical Research on Canada
  • 2. Compliance, Enforcement, and Administrative Factors in Improving Tax Fairness
  • 3. Equity and Tax Mix: Theoretical Perspectives
  • 4. What Is the Appropriate Tax Unit for the 1990s and Beyond?
  • 5. The Macroeconomic Impacts of Harmonizing the Ontario Retail Sales Tax with the Federal GST: Simulations with the Focus-Ontario Model
  • 6. Wealth Tax Proposals: Distributional Impacts and Revenue Potential
  • Notes on Contributors
  • Commission Organization

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