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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| その他の著者: | , |
| フォーマット: | Licensed eBooks |
| 言語: | 英語 |
| 出版事項: |
Toronto :
Published by University of Toronto Press in cooperation with the Fair Tax Commission of the Government of Ontario
©1994.
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| シリーズ: | Research studies of the Fair Taxation Commission of Ontario.
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| オンライン･アクセス: | https://www.jstor.org/stable/10.3138/j.ctvfrxk39 |
目次:
- 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.