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...

תיאור מלא

מידע ביבליוגרפי
מחבר תאגידי: Ontario. Fair Tax Commission
מחברים אחרים: Sproule-Jones, Mark, 1941-, Maslove, Allan M.
פורמט: Licensed eBooks
שפה:אנגלית
יצא לאור: Toronto : Published by University of Toronto Press in cooperation with the Fair Tax Commission of the Government of Ontario ©1994.
סדרה:Research studies of the Fair Taxation Commission of Ontario.
גישה מקוונת:https://www.jstor.org/stable/10.3138/j.ctvfrxk39
תוכן הענינים:
  • Foreword / Monica Townson
  • Introduction / Allan M. Maslove
  • 1. User Fees / Mark Sproule-Jones
  • 2. Tax Treatment of Human Capital / Morley Gunderson and Wayne R. Thirsk
  • 3. The Economic Effects of an Environment Tax / Arthur Donner and Fred Lazar
  • 4. Ontario Tax Expenditures / Sheila M. Block and Allan M. Maslove.