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The economic and social environment for tax reform / / David W. Conklin [and five others] ; edited by Allan M. Maslove
| The economic and social environment for tax reform / / David W. Conklin [and five others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London [England] : , : University of Toronto Press, , 1995 |
| Descrizione fisica | 1 online resource (286 p.) |
| Disciplina | 336.20509713 |
| Collana | Heritage |
| Soggetto topico |
Tax incidence - Ontario
Taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-4426-2328-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Frontmatter -- Contents -- Foreword -- Introduction -- 1. The Ontario Tax System in the Global Economy of the 1990s -- 2. Changes in the World Economy and Fiscal Implications for Canada and Ontario -- 3. The Economic Environment for Tax Reform in Ontario -- 4. Pensions, Deficits, and Ageing: Impacts for Ontario's Residents -- Notes on Contributors -- Commission Organization |
| Record Nr. | UNINA-9910459663803321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London [England] : , : University of Toronto Press, , 1995 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The economic and social environment for tax reform / / David W. Conklin [and five others] ; edited by Allan M. Maslove
| The economic and social environment for tax reform / / David W. Conklin [and five others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London [England] : , : University of Toronto Press, , 1995 |
| Descrizione fisica | 1 online resource (286 p.) |
| Disciplina | 336.20509713 |
| Collana | Heritage |
| Soggetto topico |
Tax incidence - Ontario
Taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4426-5584-4
1-4426-2328-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910787489103321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London [England] : , : University of Toronto Press, , 1995 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The economic and social environment for tax reform / / David W. Conklin [and five others] ; edited by Allan M. Maslove
| The economic and social environment for tax reform / / David W. Conklin [and five others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London [England] : , : University of Toronto Press, , 1995 |
| Descrizione fisica | 1 online resource (286 p.) |
| Disciplina | 336.20509713 |
| Collana | Heritage |
| Soggetto topico |
Tax incidence - Ontario
Taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4426-5584-4
1-4426-2328-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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. |
| Record Nr. | UNINA-9910819308403321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London [England] : , : University of Toronto Press, , 1995 | ||
| 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 | 1-4426-2329-2 |
| 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 | ||
| ||
