| Description |
1 online resource (xiii, 159 pages) : illustrations. |
| Physical Medium |
polychrome |
| Description |
text file |
| Series |
Research studies of the Fair Tax Commission of Ontario
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Research studies of the Fair Tax Commission of Ontario.
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| Bibliography |
Includes bibliographical references. |
| Contents |
Foreword / Monica Townson -- Introduction / Allan M. Maslove -- 1. Tax-fairness: a conceptual, historical, and practical review / John G. Head -- Fairness principles in general -- Principles of fairness in taxation -- The sacrifice doctrines -- The Haig-Simons approach -- Changing priorities and paradigms -- The public-choice critique -- The optimal-tax critique -- The comprehensive tax base -- Income base versus comsumption base -- The progressive rate structure -- The international tax kaleidoscope -- The personal expenditure tax -- Flat-rate indirect taxes on consumption and wage income -- Flate rate personal direct taxation -- Personal-wealth taxation -- The role of personal-wealth taxes under alternative systems of income and consumption taxation -- Alternative forms of personal-wealth taxation -- Recent trends in personal-weatlth taxation -- Concluding reflections -- Note -- Bibliography -- 2. What's fair? The problem of equity in taxation / Lars Osberg -- 1. Examples of equity -- 2. Taxation and the voerall impact of government -- 3. The "sometimes" existence of trade-offs -- 4. Time and fairness -- 5. Horizontal equity -- 6. User fees -- 7. Vertical equity -- 8. Intergenerational equity -- 9. Process equity -- 10. Conclusion -- Notes -- Bibliography -- 3. Concepts of equity in taxation / Leslie Green -- The primacy of fairness -- Horizontal and vertical equity -- Interstitial equity -- Distributive equity -- Libertarian views -- Utilitarian views -- Egalitarian justice -- Conclusion -- Notes -- Bibliography -- 4. Equitable and fair: widening the circle / A. Marguerite Cassin -- Tax: the technical is political -- Women and tax: everyday world as problematic -- Women, tax, and the regime of rationality -- Conceptual practices of power -- Equity and fairness -- Widening the circle -- Notes -- Bibliograpy -- 5. Beyond the crisis of the tax state? From fair taxation to structural reform / Leo Panitch -- Introduction: states and taxes -- The crisis of progressive taxation -- "Fair taxation": getting beyond appearances -- What is fair in public finance? -- Distributive justice in political philosophy -- From fair taxation to structural reform -- Notes -- Bibliography -- Notes on contributors. |
| Access |
Use copy Restrictions unspecified MiAaHDL |
| Reproduction |
Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010. MiAaHDL |
| System Details |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
| Processing Action |
digitized 2010 HathiTrust Digital Library committed to preserve MiAaHDL |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Tax incidence.
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Tax incidence. |
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Tax incidence -- Canada.
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Canada. |
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Tax incidence -- Ontario.
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Ontario. |
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Progressive taxation.
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Progressive taxation. |
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Progressive taxation -- Canada.
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Progressive taxation -- Ontario.
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| Genre/Form |
Electronic books.
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| Added Author |
Head, John G., author.
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Osberg, Lars, 1946- author.
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Green, Leslie, author.
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Cassin, A. Marguerite, author.
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Panitch, Leo, author.
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Maslove, Allan M., editor.
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Ontario. Fair Tax Commission.
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| Other Form: |
Print version: Fairness in taxation. Toronto : Published by University of Toronto Press in cooperation with the Fair Tax Commission of the Government of Ontario, ©1993 (DLC) 93180270 (OCoLC)29317482 |
| ISBN |
9781442623293 (electronic book) |
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1442623292 (electronic book) |
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9780802074591 |
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0802074596 |
| Standard No. |
ZBWT00482849 |
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