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Fair Taxation in a Changing World
Engelsk Paperback
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Fair Taxation in a Changing World
Engelsk Paperback

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The Ontario Fair Tax Commission has challenged the trend in tax reform by focusing on fairness instead of exclusively on changes necessary to promote economic efficiency. In the first general inquiry into taxation in 25 years, the 10-member commission has made recommendations that represent fundamental change in the structure of the province’s tax system.

Taken together, the recommendations call for a strong endorsement of a more progressive tax system.

In rethinking the tax mix, the commission came to the conclusion that changes should be made to improve the relationship between taxes and the ability to pay, and to make the overall system more progressive.

Recommendations are made concerning all the major sources of provincial revenue, including a major overhaul of the property tax. The commission also discusses the potential role for wealth taxes and environmental taxes in a reformed Ontario tax system. However, the limits both Ontario and Canada face in the taxation of sources of income that are mobile, such as capital, are real and cannot be ignored. As a result, the commission has taken into consideration the constraints faced by Ontario as a subnational jurisdiction in an open economy currently undergoing significant structural change.

Product detaljer
Sprog:
Engelsk
Sider:
277
ISBN-13:
9780802075727
Indbinding:
Paperback
Udgave:
ISBN-10:
080207572X
Udg. Dato:
15 dec 1993
Længde:
0mm
Bredde:
156mm
Højde:
234mm
Forlag:
University of Toronto Press
Oplagsdato:
15 dec 1993
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