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Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove
| Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 |
| Descrizione fisica | 1 online resource (177 p.) |
| Disciplina | 336.2/94/0971 |
| Collana | Research studies of the Fair Tax Commission of Ontario |
| Soggetto topico |
Tax incidence
Tax incidence - Canada Tax incidence - Ontario Progressive taxation Progressive taxation - Canada Progressive taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-4426-2329-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Frontmatter -- Contents -- Foreword -- Introduction -- 1. Tax-Fairness Principles -- 2. What's Fair? -- 3. Concepts of Equity in Taxation -- 4. Equitable and Fair -- 5. Beyond the Crisis of the Tax State? -- Notes on Contributors -- Backmatter |
| Record Nr. | UNINA-9910459682803321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove
| Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 |
| Descrizione fisica | 1 online resource (177 p.) |
| Disciplina | 336.2/94/0971 |
| Collana | Research studies of the Fair Tax Commission of Ontario |
| Soggetto topico |
Tax incidence
Tax incidence - Canada Tax incidence - Ontario Progressive taxation Progressive taxation - Canada Progressive taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4426-5585-2
1-4426-2329-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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 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. |
| Record Nr. | UNINA-9910787487303321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove
| Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 |
| Descrizione fisica | 1 online resource (177 p.) |
| Disciplina | 336.2/94/0971 |
| Collana | Research studies of the Fair Tax Commission of Ontario |
| Soggetto topico |
Tax incidence
Tax incidence - Canada Tax incidence - Ontario Progressive taxation Progressive taxation - Canada Progressive taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4426-5585-2
1-4426-2329-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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 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. |
| Record Nr. | UNINA-9910820858203321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Modern fiscal issues : essays in honor of Carl S. Shoup / / edited by Richard M. Bird and John G. Head
| Modern fiscal issues : essays in honor of Carl S. Shoup / / edited by Richard M. Bird and John G. Head |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] : , : University of Toronto Press, , 1972 |
| Descrizione fisica | 1 online resource (362 p.) |
| Disciplina | 336 |
| Collana | Heritage |
| Soggetto topico |
Finance, Public
Taxation |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-4426-3198-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Frontmatter -- Contents -- Preface -- Contributors -- 1. Public goods: the polar case -- 2. Joint production, externality, and public goods -- 3. The design of governments -- 4. Inter-nation equity -- 5. Customs unions, tax unions, development unions -- 6. Tax neutrality of instantaneous versus economic depreciation -- 7. Cumulative averaging after thirty years -- 8. Government revenue, the national income, and all that -- 9. Scale and effectiveness of urban government: a commentary -- 10. Environmental quality, the market, and public finance -- 11. The German Stabilization Law: a new experiment -- 12. The logical approach of the new estate duty in Great Britain -- 13. Ecuador's value added tax: the first in the Andean Common Market -- 14. Technical assistance in taxation in developing countries -- 15. Property taxation -- 16. The evolution of sales taxation, 1915-1972 -- Bibliography: works of Carl S. Shoup |
| Record Nr. | UNINA-9910460316103321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] : , : University of Toronto Press, , 1972 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Modern fiscal issues : essays in honor of Carl S. Shoup / / editors, Richard M. Bird, John G. Head
| Modern fiscal issues : essays in honor of Carl S. Shoup / / editors, Richard M. Bird, John G. Head |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] : , : University of Toronto Press, , 1972 |
| Descrizione fisica | 1 online resource (viii, 351 pages) : illustrations, digital file |
| Disciplina | 336 |
| Collana | Heritage |
| Soggetto topico |
Finance, Public
Taxation |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4426-3366-2
1-4426-3198-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Head, J.G. Public goods: the polar case. -- Shibata, H. Joint production, externality, and public goods. -- Bird, R.M. and Hartle, D.G. The design of governments. -- Musgrave, R.A. and Musgrave, P.B. Inter-nation equity. -- Dosser, D. Customs unions, tax unions, development unions. -- White, M. and White, A. Tax neutrality of instantaneous versus economic depreciation. -- Vickrey, W. Cumulative averaging after thirty years. -- Prest, A.R. Government revenue, the national income, and all that. -- Fitch, L.C. Scale and effectiveness of urban government. -- Macaulay, H. Environmental quality, the market, and public finance. -- Neumark, F. The German stabilization law. -- Wheatcroft, G.S.A. The logical approach of the new estate duty in Great Britain. -- Gillim, M.H. Ecuador's value added tax. -- Oldman, O. and Surrey, S.S. Technical assistance in taxation in developing countries. -- Harriss, C.L. Property taxation. -- Due, J.F. The evolution of sales taxation, 1915-1972. -- Bibliography: works of Carl S. Shoup (p. [345]-351). |
| Record Nr. | UNINA-9910797145003321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] : , : University of Toronto Press, , 1972 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Modern fiscal issues : essays in honor of Carl S. Shoup / / editors, Richard M. Bird, John G. Head
| Modern fiscal issues : essays in honor of Carl S. Shoup / / editors, Richard M. Bird, John G. Head |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] : , : University of Toronto Press, , 1972 |
| Descrizione fisica | 1 online resource (viii, 351 pages) : illustrations, digital file |
| Disciplina | 336 |
| Collana | Heritage |
| Soggetto topico |
Finance, Public
Taxation |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4426-3366-2
1-4426-3198-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Head, J.G. Public goods: the polar case. -- Shibata, H. Joint production, externality, and public goods. -- Bird, R.M. and Hartle, D.G. The design of governments. -- Musgrave, R.A. and Musgrave, P.B. Inter-nation equity. -- Dosser, D. Customs unions, tax unions, development unions. -- White, M. and White, A. Tax neutrality of instantaneous versus economic depreciation. -- Vickrey, W. Cumulative averaging after thirty years. -- Prest, A.R. Government revenue, the national income, and all that. -- Fitch, L.C. Scale and effectiveness of urban government. -- Macaulay, H. Environmental quality, the market, and public finance. -- Neumark, F. The German stabilization law. -- Wheatcroft, G.S.A. The logical approach of the new estate duty in Great Britain. -- Gillim, M.H. Ecuador's value added tax. -- Oldman, O. and Surrey, S.S. Technical assistance in taxation in developing countries. -- Harriss, C.L. Property taxation. -- Due, J.F. The evolution of sales taxation, 1915-1972. -- Bibliography: works of Carl S. Shoup (p. [345]-351). |
| Record Nr. | UNINA-9910826035503321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] : , : University of Toronto Press, , 1972 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||