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Fair Taxation in a Changing World: Highlights Report of the Ontario Fair Tax Commission
Publisher: University of Toronto Press, Canada Year Published: 1993 Pages: 132pp ISBN: 0-8020-7573-8 Resource Type: Pamphlet
Abstract: -
Table of Contents:
Fair Taxation In a Changing World: Highlights: Report of the Ontario Fair Tex Commission Acknowledgements The Commission Highlights of our Recommendations What Do We Mean By Fairness?: Fairness at the level of taxation Fairness at the tax policy process Tax fairness among individuals Assessing tax fairness in Ontario Constraints On Tax Reform in Ontario: Mobility of real economic activity Mobility of tax bases Taxation of income from Capitol: The gap between fair and feasible Our General Perspective Enhancing Democratic Accountability: The budget process Accounting for tax expenditures Earmaking Paying Other People's Taxes: Problems of Compliance Taxation of business expenses Tax Evasion: The underground economy Renegotiating The Tax Collection Agreements Equality of Women and Men The tax unit The marital credit Child support payments and alimony Social Policy Issues and the Tax System: Low income households in Ontario Taxes and Poverty A simplified tax credit system Child care People with disabilities Seniors and Taxes Retirement Savings Making the Tax System More Progressive: The basis for progressive taxation How income and wealth are distributed Options for a more progressive tax system The Tax System And Economic Activity in Ontario: Corporate taxation in a fair tax system Tax expenditure and corporate minimum taxes Payroll Taxation The taxation of small business The taxation of cooperatives Resource taxation Sales Tax: Sales tax and ability to pay Taxation of business inputs Reducing compliance and administrative costs A national sales tax Luxury Taxes Facing the Environmental Costs of Our Behavior: The use of tax instruments for environmental protection A carbon tax Road use charges and fuel taxes A tax on ozone-depleting substances Environmental user charges Property Taxes in Local Government Finance: Property taxes and tax fairness A new system for funding education Assessment and property tax reform Benefit taxation and local finance Provincial Property Taxation: Impact of a provincial commercial and industrial property tax Assessment Rate structure Exemptions Farming property A New Tax Mix Design Aboriginal People and Taxation in Ontario Impact, implications and Transition Impact of our recommendations Implications for intergovernmental relations Implementation and transition Appendices: Recommendations References
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