The economic and social environment for tax reform / / David W. Conklin [and five others] ; edited by Allan M. Maslove

• Record Nr.: UNINA9910787489103321
• Pubbl/distr/stampa: Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London [England] : , : University of Toronto Press, , 1995; ©1995
• ISBN: 1-4426-5584-4; 1-4426-2328-4
• Descrizione fisica: 1 online resource (286 p.)
• Collana: Heritage
• Disciplina: 336.20509713
• Soggetti: Tax incidence - Ontario; Taxation - Ontario; Electronic books.; Canada Economic conditions 1991-; Ontario Economic conditions 1991-; Canada Conditions économiques 1991-; Ontario Conditions économiques 1991-
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references.
• Nota di contenuto: Cover -- Contents -- Foreword -- Introduction -- 1 The Ontario Tax System in the Global Economy of the 1990s -- Introduction -- Analytical Issues Underpinning Tax Design in an Open Economy -- Global Interdependence -- Trade Practices and Trade Agreements in the 1990s -- New Interjurisdictional Environmental Labour and Social Policy Issues -- Tax Reforms in Other Countries -- Conclusion -- Notes -- Bibliography -- 2 Changes in the World Economy and Fiscal Implications for Canada and Ontario -- Introduction -- Major Developments in the World Economy -- Structures of Regulation -- Production, Investment, and Trade -- Finance -- Knowledge and Information -- Employment and Income Distribution -- Summary -- The Domestic Impact -- Production, Investment, and Trade -- Finance -- Labour Markets -- Continental Regulation: The Impact of FTA/NAFTA -- Tax Implications -- Bibliography -- 3 The Economic ; Environment for Tax Reform in Ontario -- Introduction -- Factors Affecting the Long-Term Economic Outlook for Canada and Ontario -- The Canadian Economy through 2008 -- Assumptions Underlying the National Projection -- The National Projection: An Overview -- The Government Sector: Deficits and Debt -- The Ontario Economy through 2008 -- Assumptions Underlying the Ontario Projection -- The Ontario Projection: An Overview -- The Government Sector in Ontario -- Alternatives: Testing the Sensitivity of the Province's Fiscal Situation -- Alternative 1: Lower Trend Growth -- Alternative 2: Interrupted Recovery -- Conclusions -- Notes -- Bibliography -- 4 Pensions, Deficits, and Ageing: Impacts for Ontario's Residents -- Introduction -- Public Sector Taxes and Programs -- The Simulation Approach -- Results -- Conclusions -- Appendix A: Detailed Scenario Assumptions -- Appendix B: Supplementary Tax/Transfer Tables -- Appendix C: Distributional Tables -- Notes.
• Sommario/riassunto: Major economic and social developments that will determine the context for tax reforms in the 1990s are the subject of this volume.