TY - GEN T1 - Taxes as instruments of public policy T2 - Research studies of the Fair Taxation Commission of Ontario. A2 - Sproule-Jones, Mark, 1941- A2 - Maslove, Allan M. LA - English PP - Toronto PB - Published by University of Toronto Press in cooperation with the Fair Tax Commission of the Government of Ontario YR - 1994 UL - https://ebooks.jgu.edu.in/Record/jstor_eba_ocn646989401 AB - 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. OP - 205 CN - HJ2460.O5 T392 1994 SN - 9781487575373 SN - 1487575378 SN - 0802071953 SN - 9780802071958 KW - Taxation : Ontario. KW - Political planning : Ontario. KW - Impôt : Ontario. KW - Politique publique : Ontario. KW - BUSINESS & ECONOMICS : Economics : Macroeconomics. KW - POLITICAL SCIENCE : Economic Conditions. KW - BUSINESS & ECONOMICS : Taxation : General. KW - Political planning KW - Taxation KW - Ontario KW - Steuerpolitik KW - Aufsatzsammlung ER -