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4. What Is the Appropriate Tax Unit for the 1990s and Beyond?
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Chapters in this book
- Frontmatter i
- Contents v
- Foreword ix
- Introduction xi
- 1. Internal Migration and Public Policy: An Introduction to the Issues and a Review of Empirical Research on Canada 3
- 2. Compliance, Enforcement, and Administrative Factors in Improving Tax Fairness 62
- 3. Equity and Tax Mix: Theoretical Perspectives 85
- 4. What Is the Appropriate Tax Unit for the 1990s and Beyond? 116
- 5. The Macroeconomic Impacts of Harmonizing the Ontario Retail Sales Tax with the Federal GST: Simulations with the Focus-Ontario Model 155
- 6. Wealth Tax Proposals: Distributional Impacts and Revenue Potential 172
- Notes on Contributors 261
- Commission Organization 263
Chapters in this book
- Frontmatter i
- Contents v
- Foreword ix
- Introduction xi
- 1. Internal Migration and Public Policy: An Introduction to the Issues and a Review of Empirical Research on Canada 3
- 2. Compliance, Enforcement, and Administrative Factors in Improving Tax Fairness 62
- 3. Equity and Tax Mix: Theoretical Perspectives 85
- 4. What Is the Appropriate Tax Unit for the 1990s and Beyond? 116
- 5. The Macroeconomic Impacts of Harmonizing the Ontario Retail Sales Tax with the Federal GST: Simulations with the Focus-Ontario Model 155
- 6. Wealth Tax Proposals: Distributional Impacts and Revenue Potential 172
- Notes on Contributors 261
- Commission Organization 263
