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The economic and social environment for tax reform / David W. Conklin [and five others] ; edited by Allan M. Maslove.

De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 Available online

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Format:
Book
Author/Creator:
Conklin, David W., author.
Contributor:
Maslove, Allan M., editor.
Ontario. Fair Tax Commission.
Series:
Heritage
Language:
English
Subjects (All):
Tax incidence--Ontario.
Tax incidence.
Taxation--Ontario.
Taxation.
Genre:
Electronic books.
Physical Description:
1 online resource (286 p.)
Edition:
1st ed.
Place of Publication:
Toronto, [Ontario] ; Buffalo, [New York] ; London [England] : University of Toronto Press, 1995.
Language Note:
English
Summary:
Major economic and social developments that will determine the context for tax reforms in the 1990s are the subject of this volume.
Contents:
Cover
Contents
Foreword
Introduction
1 The Ontario Tax System in the Global Economy of the 1990s
Analytical Issues Underpinning Tax Design in an Open Economy
Global Interdependence
Trade Practices and Trade Agreements in the 1990s
New Interjurisdictional Environmental Labour and Social Policy Issues
Tax Reforms in Other Countries
Conclusion
Notes
Bibliography
2 Changes in the World Economy and Fiscal Implications for Canada and Ontario
Major Developments in the World Economy
Structures of Regulation
Production, Investment, and Trade
Finance
Knowledge and Information
Employment and Income Distribution
Summary
The Domestic Impact
Labour Markets
Continental Regulation: The Impact of FTA/NAFTA
Tax Implications
3 The Economic Environment for Tax Reform in Ontario
Factors Affecting the Long-Term Economic Outlook for Canada and Ontario
The Canadian Economy through 2008
Assumptions Underlying the National Projection
The National Projection: An Overview
The Government Sector: Deficits and Debt
The Ontario Economy through 2008
Assumptions Underlying the Ontario Projection
The Ontario Projection: An Overview
The Government Sector in Ontario
Alternatives: Testing the Sensitivity of the Province's Fiscal Situation
Alternative 1: Lower Trend Growth
Alternative 2: Interrupted Recovery
Conclusions
4 Pensions, Deficits, and Ageing: Impacts for Ontario's Residents
Public Sector Taxes and Programs
The Simulation Approach
Results
Appendix A: Detailed Scenario Assumptions
Appendix B: Supplementary Tax/Transfer Tables
Appendix C: Distributional Tables
Notes.
Notes:
Description based upon print version of record.
Includes bibliographical references.
Description based on print version record.
ISBN:
1-4426-5584-4
1-4426-2328-4
OCLC:
944178811

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