{"text_format":"2","workbook":"xls","n_sheets":1,"sheets":["report2"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":2,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"report2","index":0,"n_rows":38,"n_cols":5,"rows_kept":38,"cut":false,"hidden":false,"merged":[[0,2,0,3],[0,4,0,5],[1,2,1,3],[1,4,1,5],[2,2,2,3],[4,2,4,3],[6,2,6,3],[7,2,7,3],[8,2,8,3],[9,2,9,3],[18,2,18,3],[19,2,19,3],[22,2,22,3],[25,2,25,3],[25,4,25,5],[26,2,26,3],[26,4,26,5],[27,2,27,3],[27,4,27,5],[28,2,28,3],[30,2,30,3],[31,2,31,3],[32,2,32,3],[33,2,33,3],[34,2,34,3],[35,2,35,3]],"flags":["formulas_cached_only"]}
[null,"1.","Record Nr.",null,"UNINA9910820858203321"]
[null,null,"Titolo",null,"Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove"]
[null,null,"Pubbl/distr/stampa",null,"Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993"]
[{"$nulls":4},"©1993"]
[null,null,"ISBN",null,"1-4426-5585-2"]
[{"$nulls":4},"1-4426-2329-2"]
[null,null,"Descrizione fisica",null,"1 online resource (177 p.)"]
[null,null,"Collana",null,"Research studies of the Fair Tax Commission of Ontario"]
[null,null,"Disciplina",null,"336.2/94/0971"]
[null,null,"Soggetti",null,"Tax incidence"]
[{"$nulls":4},"Tax incidence - Canada"]
[{"$nulls":4},"Tax incidence - Ontario"]
[{"$nulls":4},"Progressive taxation"]
[{"$nulls":4},"Progressive taxation - Canada"]
[{"$nulls":4},"Progressive taxation - Ontario"]
[{"$nulls":4},"Electronic books."]
[{"$nulls":4},"Ontario"]
[{"$nulls":4},"Canada"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references at the end of each chapters."]
[null,null,"Nota di contenuto",null,"Foreword / 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 "]
[{"$nulls":4},"equity in taxation / Lars Osberg -- 1. Examples of equity -- 2. Taxation and the voerall impact of government -- 3. The \"sometimes\" existence of trade-offs -- 4. Time and fairness -- 5. Horizontal equity -- 6. User fees -- 7. Vertical equity -- 8. Intergenerational equity -- 9. Process equity -- 10. Conclusion -- Notes -- Bibliography -- 3. Concepts of equity in taxation / Leslie Green -- The primacy of fairness -- Horizontal and vertical equity -- Interstitial equity -- Distributive equity -- Libertarian views -- Utilitarian views -- Egalitarian justice -- Conclusion -- Notes -- Bibliography -- 4. Equitable and fair: widening the circle / A. Marguerite Cassin -- Tax: the technical is political -- Women and tax: everyday world as problematic -- Women, tax, and the regime of rationality -- Conceptual practices of power -- Equity and fairness -- Widening the circle -- Notes -- Bibliograpy -- 5. Beyond the crisis of the tax state? From fair taxation to structural reform / Leo Panitch -- Introduction: states and taxes -- The crisis of progressive taxation -- \"Fair taxation\": getting beyond appearances -- What is fair in public finance? -- Distributive justice in political philosophy -- From fair taxation to structural reform -- Notes -- Bibliography -- Notes on contributors."]
[null,null,null,"Sommario/riassunto","The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head's excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines."]
[null,"2.","Record Nr.",null,"UNINA9910160852003321"]
[null,null,"Autore",null,"Montgomery Lucy Maud"]
[null,null,"Titolo",null,"The Story Girl"]
[null,null,"Pubbl/distr/stampa",null,"Chicago : , : Otbebookpublishing, , 2015"]
[{"$nulls":4},"©2015"]
[null,null,"ISBN",null,"3-95676-051-4"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (284 p.)"]
[null,null,"Collana",null,"Classics To Go"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Sommario/riassunto","\"The Story Girl\" is a novel by Canadian author Lucy Maud Montgomery. It narrates the adventures of a group of young cousins and their friends who live in a rural community on Prince Edward Island, Canada. The book is narrated by Beverley, who together with his brother Felix, has come to live with his Aunt Janet and Uncle Alec King on their farm while their father travels for business. They spend their leisure time with their cousins Dan, Felicity and Cecily King, hired boy Peter Craig, neighbour Sara Ray and another cousin, Sara Stanley. The latter is the Story Girl of the title, and she entertains the group with fascinating tales including various events in the King family history. \"I do like a road, because you can be always wondering what is at the end of it,\" once said Sara Stanley, also known as the Story Girl. She is enlightening and brings about a glow to the reader's heart. The sequel to the book is \"The Golden Road\"."]