Fair Taxation in a Changing World /

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

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 fundamen...

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Bibliographic Details
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
Online Access:
Physical Description:1 online resource (1138 p.)
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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

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