Taxes as instruments of public policy /
Taxes are not only a means of raising revenues. Governments also use taxes as instruments to achieve other economic and social policy goals. The role of the user fees to achieve greater efficiency in the production and consumption of publicly provided goods and services is the subject of the first p...
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| 其他作者: | , |
| 格式: | Licensed eBooks |
| 語言: | 英语 |
| 出版: |
Toronto :
Published by University of Toronto Press in cooperation with the Fair Tax Commission of the Government of Ontario
©1994.
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| 叢編: | Research studies of the Fair Taxation Commission of Ontario.
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| 在線閱讀: | https://www.jstor.org/stable/10.3138/j.ctvfrxk39 |
| 總結: | Taxes are not only a means of raising revenues. Governments also use taxes as instruments to achieve other economic and social policy goals. The role of the user fees to achieve greater efficiency in the production and consumption of publicly provided goods and services is the subject of the first paper in this volume. The following two papers discuss the role of the tax system in human capital investment and the feasibility and impact of a carbon/energy tax, addressing an important concern of environmental policy. The final paper identifies and estimates existing tax expenditures in the Ontario tax system and discusses the implications of these tax measures. |
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| 實物描述: | 1 online resource (xi, 205 pages) : illustrations |
| 格式: | 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. |
| 參考書目: | Includes bibliographical references. |
| ISBN: | 9781487575373 1487575378 0802071953 9780802071958 |