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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Place / Publishing House: | Toronto : : University of Toronto Press, , [2019] ©1994 |
Year of Publication: | 2019 |
Language: | English |
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Physical Description: | 1 online resource (278 p.) |
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Issues in the Taxation of Individuals / ed. by Allan Maslove. Toronto : University of Toronto Press, [2019] ©1994 1 online resource (278 p.) text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Heritage Frontmatter -- Contents -- Foreword -- Introduction -- 1. Internal Migration and Public Policy: An Introduction to the Issues and a Review of Empirical Research on Canada -- 2. Compliance, Enforcement, and Administrative Factors in Improving Tax Fairness -- 3. Equity and Tax Mix: Theoretical Perspectives -- 4. What Is the Appropriate Tax Unit for the 1990s and Beyond? -- 5. The Macroeconomic Impacts of Harmonizing the Ontario Retail Sales Tax with the Federal GST: Simulations with the Focus-Ontario Model -- 6. Wealth Tax Proposals: Distributional Impacts and Revenue Potential -- Notes on Contributors -- Commission Organization restricted access http://purl.org/coar/access_right/c_16ec online access with authorization star 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. Mode of access: Internet via World Wide Web. In English. Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021) Taxation Ontario. BUSINESS & ECONOMICS / Taxation / General. bisacsh Davies, James B., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Day, Kathleen M., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Duff, David G., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Dungan, Peter, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Kesselman, Jonathan R., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Maloney, Maureen A., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Maslove, Allan M., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Maslove, Allan, editor. edt http://id.loc.gov/vocabulary/relators/edt Townson, Monica, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Winer, Stanley L., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 9783110490947 https://doi.org/10.3138/9781487579760 https://www.degruyter.com/isbn/9781487579760 Cover https://www.degruyter.com/cover/covers/9781487579760.jpg |
language |
English |
format |
eBook |
author2 |
Davies, James B., Davies, James B., Day, Kathleen M., Day, Kathleen M., Duff, David G., Duff, David G., Dungan, Peter, Dungan, Peter, Kesselman, Jonathan R., Kesselman, Jonathan R., Maloney, Maureen A., Maloney, Maureen A., Maslove, Allan M., Maslove, Allan M., Maslove, Allan, Maslove, Allan, Townson, Monica, Townson, Monica, Winer, Stanley L., Winer, Stanley L., |
author_facet |
Davies, James B., Davies, James B., Day, Kathleen M., Day, Kathleen M., Duff, David G., Duff, David G., Dungan, Peter, Dungan, Peter, Kesselman, Jonathan R., Kesselman, Jonathan R., Maloney, Maureen A., Maloney, Maureen A., Maslove, Allan M., Maslove, Allan M., Maslove, Allan, Maslove, Allan, Townson, Monica, Townson, Monica, Winer, Stanley L., Winer, Stanley L., |
author2_variant |
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author2_role |
MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR HerausgeberIn HerausgeberIn MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR |
author_sort |
Davies, James B., |
title |
Issues in the Taxation of Individuals / |
spellingShingle |
Issues in the Taxation of Individuals / Heritage Frontmatter -- Contents -- Foreword -- Introduction -- 1. Internal Migration and Public Policy: An Introduction to the Issues and a Review of Empirical Research on Canada -- 2. Compliance, Enforcement, and Administrative Factors in Improving Tax Fairness -- 3. Equity and Tax Mix: Theoretical Perspectives -- 4. What Is the Appropriate Tax Unit for the 1990s and Beyond? -- 5. The Macroeconomic Impacts of Harmonizing the Ontario Retail Sales Tax with the Federal GST: Simulations with the Focus-Ontario Model -- 6. Wealth Tax Proposals: Distributional Impacts and Revenue Potential -- Notes on Contributors -- Commission Organization |
title_full |
Issues in the Taxation of Individuals / ed. by Allan Maslove. |
title_fullStr |
Issues in the Taxation of Individuals / ed. by Allan Maslove. |
title_full_unstemmed |
Issues in the Taxation of Individuals / ed. by Allan Maslove. |
title_auth |
Issues in the Taxation of Individuals / |
title_alt |
Frontmatter -- Contents -- Foreword -- Introduction -- 1. Internal Migration and Public Policy: An Introduction to the Issues and a Review of Empirical Research on Canada -- 2. Compliance, Enforcement, and Administrative Factors in Improving Tax Fairness -- 3. Equity and Tax Mix: Theoretical Perspectives -- 4. What Is the Appropriate Tax Unit for the 1990s and Beyond? -- 5. The Macroeconomic Impacts of Harmonizing the Ontario Retail Sales Tax with the Federal GST: Simulations with the Focus-Ontario Model -- 6. Wealth Tax Proposals: Distributional Impacts and Revenue Potential -- Notes on Contributors -- Commission Organization |
title_new |
Issues in the Taxation of Individuals / |
title_sort |
issues in the taxation of individuals / |
series |
Heritage |
series2 |
Heritage |
publisher |
University of Toronto Press, |
publishDate |
2019 |
physical |
1 online resource (278 p.) |
contents |
Frontmatter -- Contents -- Foreword -- Introduction -- 1. Internal Migration and Public Policy: An Introduction to the Issues and a Review of Empirical Research on Canada -- 2. Compliance, Enforcement, and Administrative Factors in Improving Tax Fairness -- 3. Equity and Tax Mix: Theoretical Perspectives -- 4. What Is the Appropriate Tax Unit for the 1990s and Beyond? -- 5. The Macroeconomic Impacts of Harmonizing the Ontario Retail Sales Tax with the Federal GST: Simulations with the Focus-Ontario Model -- 6. Wealth Tax Proposals: Distributional Impacts and Revenue Potential -- Notes on Contributors -- Commission Organization |
isbn |
9781487579760 9783110490947 |
geographic_facet |
Ontario. |
url |
https://doi.org/10.3138/9781487579760 https://www.degruyter.com/isbn/9781487579760 https://www.degruyter.com/cover/covers/9781487579760.jpg |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
330 - Economics |
dewey-ones |
336 - Public finance |
dewey-full |
336.2/009713 |
dewey-sort |
3336.2 49713 |
dewey-raw |
336.2/009713 |
dewey-search |
336.2/009713 |
doi_str_mv |
10.3138/9781487579760 |
oclc_num |
1114833715 |
work_keys_str_mv |
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status_str |
n |
ids_txt_mv |
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cr |
hierarchy_parent_title |
Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 |
is_hierarchy_title |
Issues in the Taxation of Individuals / |
container_title |
Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 |
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