Taxing and Spending : Issues of Process / Allan Maslove.

Format:

Book

Contributor:

Maslove, Allan, editor.

Ontario. Fair Tax Commission.

Series:

Heritage

Language:

English

Subjects (All):

Taxation--Ontario.

Taxation.

Tax expenditures--Ontario.

Tax expenditures.

Budget--Ontario.

Budget.

Ontario--Appropriations and expenditures.

Ontario.

Physical Description:

1 online resource (xi, 184 pages)

Place of Publication:

Toronto : University of Toronto Press, [2019]

Language Note:

In English.

Summary:

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.

Contents:

Frontmatter

Contents

Foreword / Townson, Monica

Introduction / Maslove, Allan M.

1. Fairness, Budget Secrecy, and Pre-Budget Consultation in Ontario, 1985-1992 / Doern, G. Bruce

2. Improving the Scrutiny of Tax Expenditures in Ontario: Comparative Perspectives and Recommendations / Lindquist, Evert A.

3. Earmarked Taxes in Ontario: Solution or Problem? / Thirsk, Wayne R. / Bird, Richard M.

Notes on Contributors

Notes:

Co-published by the Fair Tax Commission of the Government of Ontario.

Includes bibliographical references.

Description based on online resource; title from PDF title page (publisher's Web site, viewed 28. Aug 2019)

ISBN:

1-4875-7527-0

OCLC:

1114840725