Taxation in a Sub-National Jurisdiction /

Taxation in a Sub-National Jurisdiction / / ed. by Allan Maslove.

Tax policy is constrained and shaped in various ways by institutional and economic relations between the federal and provincial systems. Papers in this volume focus on several aspects of these relations as they affect tax policy, including the application of equity principles in a federal system, br...

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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
MitwirkendeR:
Auld, D.A.L.,
Breton, Albert,
Erard, Brian,
Hartle, Douglas G.,
Maslove, Allan M.,
Musgrave, Peggy B.,
Musgrave, Richard A.,
Townson, Monica,
Vaillancourt, François,
HerausgeberIn:
Maslove, Allan,
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 (216 p.)
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Table of Contents:
  • Frontmatter
  • Contents
  • Foreword
  • Introduction
  • 1. Tax Equity with Multiple Jurisdictions
  • 2. Fiscal Federalism in a Competitive Public-Sector Setting
  • 3. The Federal-Provincial Tax Collection Agreements: Personal Income Tax Coordination. A Background Report
  • 4. The Compliance Costs of a Separate Personal Income Tax System for Ontario: Simulations for 1991
  • 5. Evaluating the Options for Fiscal Stabilization Policy at the Provincial Level
  • Notes on Contributors

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