LEADER 05186nam 2200853 450 001 9910820858203321 005 20230626053822.0 010 $a1-4426-5585-2 010 $a1-4426-2329-2 024 7 $a10.3138/9781442623293 035 $a(CKB)3710000000329268 035 $a(EBL)3296666 035 $a(SSID)ssj0001469790 035 $a(PQKBManifestationID)11860585 035 $a(PQKBTitleCode)TC0001469790 035 $a(PQKBWorkID)11398988 035 $a(PQKB)10226257 035 $a(CEL)449464 035 $a(OCoLC)903441127 035 $a(CaBNVSL)thg00916155 035 $a(MiAaPQ)EBC3296666 035 $a(DE-B1597)465646 035 $a(OCoLC)944178928 035 $a(DE-B1597)9781442623293 035 $a(MiAaPQ)EBC4670095 035 $a(Au-PeEL)EBL4670095 035 $a(CaPaEBR)ebr11256609 035 $a(OCoLC)958571230 035 $a(OCoLC)1082680873 035 $a(MdBmJHUP)musev2_106992 035 $a(EXLCZ)993710000000329268 100 $a20160914h19931993 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aFairness in taxation $eexploring the principles /$fJohn G. Head [and four others] ; edited by Allan M. Maslove 210 1$aToronto, [Ontario] ;$aBuffalo, [New York] ;$aLondon, [England] :$cUniversity of Toronto Press,$d1993. 210 4$dİ1993 215 $a1 online resource (177 p.) 225 1 $aResearch studies of the Fair Tax Commission of Ontario 311 $a0-8020-7459-6 320 $aIncludes bibliographical references at the end of each chapters. 327 $aForeword / Monica Townson -- Introduction / Allan M. Maslove -- 1. Tax-fairness: a conceptual, historical, and practical review / John G. Head -- Fairness principles in general -- Principles of fairness in taxation -- The sacrifice doctrines -- The Haig-Simons approach -- Changing priorities and paradigms -- The public-choice critique -- The optimal-tax critique -- The comprehensive tax base -- Income base versus comsumption base -- The progressive rate structure -- The international tax kaleidoscope -- The personal expenditure tax -- Flat-rate indirect taxes on consumption and wage income -- Flate rate personal direct taxation -- Personal-wealth taxation -- The role of personal-wealth taxes under alternative systems of income and consumption taxation -- Alternative forms of personal-wealth taxation -- Recent trends in personal-weatlth taxation -- Concluding reflections -- Note -- Bibliography -- 2. What's fair? The problem of equity in taxation / Lars Osberg -- 1. Examples of equity -- 2. Taxation and the voerall impact of government -- 3. The "sometimes" existence of trade-offs -- 4. Time and fairness -- 5. Horizontal equity -- 6. User fees -- 7. Vertical equity -- 8. Intergenerational equity -- 9. Process equity -- 10. Conclusion -- Notes -- Bibliography -- 3. Concepts of equity in taxation / Leslie Green -- The primacy of fairness -- Horizontal and vertical equity -- Interstitial equity -- Distributive equity -- Libertarian views -- Utilitarian views -- Egalitarian justice -- Conclusion -- Notes -- Bibliography -- 4. Equitable and fair: widening the circle / A. Marguerite Cassin -- Tax: the technical is political -- Women and tax: everyday world as problematic -- Women, tax, and the regime of rationality -- Conceptual practices of power -- Equity and fairness -- Widening the circle -- Notes -- Bibliograpy -- 5. Beyond the crisis of the tax state? From fair taxation to structural reform / Leo Panitch -- Introduction: states and taxes -- The crisis of progressive taxation -- "Fair taxation": getting beyond appearances -- What is fair in public finance? -- Distributive justice in political philosophy -- From fair taxation to structural reform -- Notes -- Bibliography -- Notes on contributors. 330 $aThe papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head's excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines. 410 0$aResearch studies of the Fair Tax Commission of Ontario. 606 $aTax incidence 606 $aTax incidence$zCanada 606 $aTax incidence$zOntario 606 $aProgressive taxation 606 $aProgressive taxation$zCanada 606 $aProgressive taxation$zOntario 607 $aOntario$2fast 607 $aCanada$2fast 608 $aElectronic books. 615 0$aTax incidence. 615 0$aTax incidence 615 0$aTax incidence 615 0$aProgressive taxation. 615 0$aProgressive taxation 615 0$aProgressive taxation 676 $a336.2/94/0971 702 $aMaslove$b Allan M. 702 $aHead$b John G. 712 02$aOntario.$bFair Tax Commission, 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910820858203321 996 $aFairness in taxation$92765217 997 $aUNINA 999 $p$20.30$u01/26/2016$5Bus