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
Cx Number: CX6282
Abstract:
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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
Subject Headings
