Chapters in this book

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