Fair Taxation in a Changing World / / Ontario Fair Tax Commission 1993.

• Superior document: Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999
• VerfasserIn: Ontario Fair Tax Commission 1993,
• MitwirkendeR: Berman, Jayne,; Blundell, W.R.C.,; Brooks, Neil,; Couzin, Robert,; Giampietri, Susan,; Kitchen, Brigitte,; Nelson, Fiona,; Poddar, Satya,; Townson, Monica,
• Place / Publishing House: Toronto : : University of Toronto Press, , [2019]; ©1993
• Year of Publication: 2019
• Language: English
• Series: Heritage
• Physical Description: 1 online resource (1138 p.)

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.

Table of Contents

Frontmatter -- Contents -- Figures and Tables -- The Commission -- Acknowledgements -- Introduction -- Overview of the Tax System -- Part One: Principles of the Tax System -- Part Two: The Context for Tax Reform -- Part Three: Where We Are -- Key Issues in Tax Fairness -- Part Four: Enhancing Democratic Accountability -- Part Five: Defining the Tax Unit Fairly -- Part Six: Social Policy Issues and the Tax System -- Part Seven: Enhancing Progressivity in the Tax System -- Part Eight: The Tax System and Economic Activity in Ontario -- Part Nine: Issues in Consumption Taxation -- Part Ten: The Natural Environment and Taxation -- Part Eleven: Financing Local Government in Ontario -- Part Twelve: The Tax Mix -- Part Thirteen: Aboriginals and Taxation in Ontario -- Impact and Implementation -- Consolidated Recommendations -- Appendices -- Commissioners' Personal Comments -- References -- Commission Staff