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001 ocn903968048
003 OCoLC
005 20171103080631.4
006 m o d
007 cr cn||||||a||
008 150213s1993 onca ob 000 0 eng d
016 |z920957250
019 617729164|a903441127|a923098188|a957636940
020 9781442623293|q(electronic book)
020 1442623292|q(electronic book)
020 |z9780802074591
020 |z0802074596
024 8 ZBWT00482849
035 (OCoLC)903968048|z(OCoLC)617729164|z(OCoLC)903441127
|z(OCoLC)923098188|z(OCoLC)957636940
037 22573/ctt130g5pf|bJSTOR
040 E7B|beng|erda|epn|cE7B|dOCLCQ|dJSTOR|dOCLCF|dCELBN|dEBLCP
|dDEBSZ|dN$T|dOCLCE|dYDXCP|dDEBBG|dYDX|dOCLCQ|dIGB
042 dlr
043 n-cn-on|an-cn---
049 RIDW
050 4 HJ2321|b.F3 1993
055 3 HJ2323 C3|bF34 1993
072 7 BUS|x051000|2bisacsh
082 04 336.2/94/0971|223
084 83.52|2bcl
084 QL 400|2rvk
090 HJ2321|b.F3 1993
245 00 Fairness in taxation :|bexploring the principles /|cJohn
G. Head, Lars Osberg, Leslie Green, A. Marguerite Cassin,
Leo Panitch ; edited by Allan M. Maslove.
264 1 Toronto :|bPublished by University of Toronto Press,
|c[1993]
264 4 |c©1993
300 1 online resource (xiii, 159 pages) :|billustrations.
336 text|btxt|2rdacontent
337 computer|bc|2rdamedia
338 online resource|bcr|2rdacarrier
340 |gpolychrome|2rdacc
347 text file|2rdaft
490 1 Research studies of the Fair Tax Commission of Ontario
504 Includes bibliographical references.
505 0 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.
506 |3Use copy|fRestrictions unspecified|2star|5MiAaHDL
533 Electronic reproduction.|b[S.l.] :|cHathiTrust Digital
Library,|d2010.|5MiAaHDL
538 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.|uhttp://purl.oclc.org/DLF/benchrepro0212
|5MiAaHDL
583 1 digitized|c2010|hHathiTrust Digital Library|lcommitted to
preserve|2pda|5MiAaHDL
588 0 Online resource; title from PDF title page (EBSCO, viewed
April 7, 2016).
590 eBooks on EBSCOhost|bEBSCO eBook Subscription Academic
Collection - North America
650 0 Tax incidence.|0https://id.loc.gov/authorities/subjects/
sh85132827
650 0 Tax incidence|0https://id.loc.gov/authorities/subjects/
sh85132827|zCanada.|0https://id.loc.gov/authorities/names/
n79007233-781
650 0 Tax incidence|0https://id.loc.gov/authorities/subjects/
sh85132827|zOntario.|0https://id.loc.gov/authorities/names
/n79034979-781
650 0 Progressive taxation.|0https://id.loc.gov/authorities/
subjects/sh85132868
650 0 Progressive taxation|0https://id.loc.gov/authorities/
subjects/sh85132868|zCanada.|0https://id.loc.gov/
authorities/names/n79007233-781
650 0 Progressive taxation|0https://id.loc.gov/authorities/
subjects/sh85132868|zOntario.|0https://id.loc.gov/
authorities/names/n79034979-781
650 7 Tax incidence.|2fast|0https://id.worldcat.org/fast/1143794
650 7 Progressive taxation.|2fast|0https://id.worldcat.org/fast/
1078747
651 7 Canada.|2fast|0https://id.worldcat.org/fast/1204310
651 7 Ontario.|2fast|0https://id.worldcat.org/fast/1204832
655 4 Electronic books.
700 1 Head, John G.,|0https://id.loc.gov/authorities/names/
n82106136|eauthor.
700 1 Osberg, Lars,|d1946-|0https://id.loc.gov/authorities/names
/n83196499|eauthor.
700 1 Green, Leslie,|0https://id.loc.gov/authorities/names/
n87943829|eauthor.
700 1 Cassin, A. Marguerite,|eauthor.
700 1 Panitch, Leo,|0https://id.loc.gov/authorities/names/
n86074001|eauthor.
700 1 Maslove, Allan M.,|0https://id.loc.gov/authorities/names/
n81071896|eeditor.
710 1 Ontario.|bFair Tax Commission.|0https://id.loc.gov/
authorities/names/no93001542
776 08 |iPrint version:|tFairness in taxation.|dToronto :
Published by University of Toronto Press in cooperation
with the Fair Tax Commission of the Government of Ontario,
©1993|w(DLC) 93180270|w(OCoLC)29317482
830 0 Research studies of the Fair Tax Commission of Ontario.
|0https://id.loc.gov/authorities/names/n93070816
856 40 |uhttps://rider.idm.oclc.org/login?url=http://
search.ebscohost.com/login.aspx?direct=true&scope=site&
db=nlebk&AN=933464|zOnline eBook. Access restricted to
current Rider University students, faculty, and staff.
856 42 |3Instructions for reading/downloading this eBook|uhttp://
guides.rider.edu/ebooks/ebsco
901 MARCIVE 20231220
948 |d20171110|cEBSCO|tebscoebooksacademic NEW|lridw
994 92|bRID
