Taxing and Spending : : Issues of Process / / ed. by Allan Maslove.

• Superior document: Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999
• MitwirkendeR: Bird, Richard M.,; Doern, G. Bruce,; Lindquist, Evert A.,; Maslove, Allan M.,; Thirsk, Wayne R.,; Townson, Monica,
• HerausgeberIn: Maslove, Allan,
• Place / Publishing House: Toronto : : University of Toronto Press, , [2019]; ©1994
• Year of Publication: 2019
• Language: English
• Series: Heritage
• Physical Description: 1 online resource (200 p.)
• Other title: Frontmatter --; Contents --; Foreword --; Introduction --; 1. Fairness, Budget Secrecy, and Pre-Budget Consultation in Ontario, 1985-1992 --; 2. Improving the Scrutiny of Tax Expenditures in Ontario: Comparative Perspectives and Recommendations --; 3. Earmarked Taxes in Ontario: Solution or Problem? --; Notes on Contributors
• Format: Mode of access: Internet via World Wide Web.
• ISBN: 9781487575274; 9783110490947
• DOI: 10.3138/9781487575274
• Access: restricted access
• Hierarchical level: Monograph
• Statement of Responsibility: ed. by Allan Maslove.

Comprehensive tax reform must address issues of process as well as the structure of the tax system. The first paper in this volume (by Doern) addresses the process through which tax policy is formulated, its openness (including the important issue of budget secrecy) and recent trends. Considerations of tax expenditures are closely linked to the tax policy process; accounting for tax expenditures more adequately in the budget is the subject of the second paper (Lindquist). The final paper (Thirsk and Bird) assesses earmarking, which has received increasing attention in recent years as an alternative method for allocating revenues.