Issues in the Taxation of Individuals / / ed. by Allan Maslove.

The Fair Tax Commission was established in 1991 by the Treasurer of Ontario to provide the government with advice on how to design and implement a more equitable tax system in the province. The commission developed a research program, hoping to inform the public debate on taxation issues while leavi...

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Superior document:Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999
MitwirkendeR:
HerausgeberIn:
Place / Publishing House:Toronto : : University of Toronto Press, , [2019]
©1994
Year of Publication:2019
Language:English
Series:Heritage
Online Access:
Physical Description:1 online resource (278 p.)
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245 0 0 |a Issues in the Taxation of Individuals /  |c ed. by Allan Maslove. 
264 1 |a Toronto :   |b University of Toronto Press,   |c [2019] 
264 4 |c ©1994 
300 |a 1 online resource (278 p.) 
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490 0 |a Heritage 
505 0 0 |t Frontmatter --   |t Contents --   |t Foreword --   |t Introduction --   |t 1. Internal Migration and Public Policy: An Introduction to the Issues and a Review of Empirical Research on Canada --   |t 2. Compliance, Enforcement, and Administrative Factors in Improving Tax Fairness --   |t 3. Equity and Tax Mix: Theoretical Perspectives --   |t 4. What Is the Appropriate Tax Unit for the 1990s and Beyond? --   |t 5. The Macroeconomic Impacts of Harmonizing the Ontario Retail Sales Tax with the Federal GST: Simulations with the Focus-Ontario Model --   |t 6. Wealth Tax Proposals: Distributional Impacts and Revenue Potential --   |t Notes on Contributors --   |t Commission Organization 
506 0 |a restricted access  |u http://purl.org/coar/access_right/c_16ec  |f online access with authorization  |2 star 
520 |a The Fair Tax Commission was established in 1991 by the Treasurer of Ontario to provide the government with advice on how to design and implement a more equitable tax system in the province. The commission developed a research program, hoping to inform the public debate on taxation issues while leaving a legacy of studies, data, and other information. A series of publications has been undertaken by University of Toronto Press in cooperation with the Fair Tax Commission to make the research studies available to tax professionals, academics, interest groups, and the general public. This volume includes papers on a range of issues relating to potential reforms of taxes on individuals. These include factors int he mix between income and consumption taxation, the role of the tax system in individuals' migration decisions, the choice between the individual and the family as the basic unit of taxation, wealth taxation, sales taxes, and tax compliance and administration. 
538 |a Mode of access: Internet via World Wide Web. 
546 |a In English. 
588 0 |a Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021) 
650 0 |a Taxation  |z Ontario. 
650 7 |a BUSINESS & ECONOMICS / Taxation / General.  |2 bisacsh 
700 1 |a Davies, James B.,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Day, Kathleen M.,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Duff, David G.,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Dungan, Peter,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Kesselman, Jonathan R.,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Maloney, Maureen A.,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Maslove, Allan M.,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Maslove, Allan,   |e editor.  |4 edt  |4 http://id.loc.gov/vocabulary/relators/edt 
700 1 |a Townson, Monica,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
700 1 |a Winer, Stanley L.,   |e contributor.  |4 ctb  |4 https://id.loc.gov/vocabulary/relators/ctb 
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