Chapters in this book

1. Frontmatter i
2. Contents v
3. Figures and Tables ix
4. The Commission xvii
5. Acknowledgements xix
6. Introduction 1
7. Overview of the Tax System
8. Part One: Principles of the Tax System 29
9. Part Two: The Context for Tax Reform 69
10. Part Three: Where We Are 125
11. Key Issues in Tax Fairness
12. Part Four: Enhancing Democratic Accountability 197
13. Part Five: Defining the Tax Unit Fairly 257
14. Part Six: Social Policy Issues and the Tax System 279
15. Part Seven: Enhancing Progressivity in the Tax System 335
16. Part Eight: The Tax System and Economic Activity in Ontario 395
17. Part Nine: Issues in Consumption Taxation 523
18. Part Ten: The Natural Environment and Taxation 551
19. Part Eleven: Financing Local Government in Ontario 595
20. Part Twelve: The Tax Mix 771
21. Part Thirteen: Aboriginals and Taxation in Ontario 809
22. Impact and Implementation 821
23. Consolidated Recommendations 877
24. Appendices 913
25. Commissioners' Personal Comments 985
26. References 1081
27. Commission Staff 1113