Cover of: The economic and social environment for tax reform |

The economic and social environment for tax reform

  • 267 Pages
  • 4.98 MB
  • English

Published by University of Toronto Press in cooperation with the Fair Tax Commission of the Government of Ontario , Toronto, Buffalo
Tax incidence -- Ontario., Taxation -- Ontario., Impôt -- Incidence -- Ontario., Impôt -- Ontario., Canada -- Economic conditions -- 1991-, Ontario -- Economic conditions -- 1991-, Canada -- Conditions économiques -- 1991-, Ontario -- Conditions économiques --


Canada, Ontario, Ont

StatementDavid Conklin ... [et al.] ; edited by Allan M. Maslove.
SeriesResearch studies of the Fair Taxation Commission of Ontario
ContributionsConklin, David W., Maslove, Allan M., Ontario. Fair Tax Commission.
LC ClassificationsHJ2323.C2 E26 1995
The Physical Object
Paginationxiii, 267 p. :
ID Numbers
Open LibraryOL884688M
ISBN 100802076297
LC Control Number95173146

Get this from a library. The economic and social environment for tax reform.

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[David W Conklin; Allan M Maslove; Ontario. Fair Tax Commission.;] -- "Major economic and social developments that will determine the context for tax reforms in the s are the subject of this volume.

They include the globalization of markets, free-trade. The work of the Fair Tax Commission has taken place against the backdrop of a rapidly shifting fiscal situation The economic and social environment for tax reform book Ontario and Canada.

This paper is one of several prepared for the commission on the economic and fiscal environment in which Ontario tax reform will unfold over the next 15 years. Get this from a library. The economic and social environment for tax reform.

[David W Conklin; Allan M Maslove; Ontario. Fair Tax Commission,;]. Many people have serious concerns about the environment and wonder whether solving environmental problems is compatible with continuing economic growth. This book provides an in-depth exploration of a proposed reform to the national tax system, whereby the burden of taxes is shifted from conventional taxes, such as those levied on labour and capital, to taxes on environmentally related.

Modelling the impact of environmental tax reform. The EEA calculated the impact of a tax on energy and other resources, with the revenues used to cut social security payments and income taxes.

The model indicated that this fiscal reform would result in financial benefits for almost all socio-economic groups. However, in a few countries the.

The first chapter examines the period of Stabilizing Development to provide a framework necessary for judging the environment in which the attempts at economic reform were undertaken. This chapter is a piece of applied economics that tries to assess the too frequent attacks against that phase of economic.

The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax.

Growth-oriented tax reform measures include tax base. On Dec. 22,the president signed into law major tax reform legislation. This legislation had been known as the Tax Cuts and Jobs Act but at the last minute, due to quirks in the Senate.

Book Description. This book looks at institutional reforms for the use of energy, water and resources toward a sustainable future in East Asia. The book argues that developments in the East Asian region are critical to global sustainability and acknowledges that there is an increasing degree of mutual reliance among countries in East Asia – primarily China, Japan, Korea and Taiwan.

But according to the Laffer Curve explanation, this only works if the initial tax rates are high enough. High taxes fall in the curve’s “Prohibitive Range.”   Reagan's first tax cuts worked because tax rates were so high, but the and tax cuts weren't as effective because tax rates were already reasonable at that time.

See also: The Truth About Tax Rates and The Politics of Class Warfare by Daniel J. Mitchell, Ph.D. After President George W. Bush sent Congress an outline of his tax reform. The author covers the Arrow-Debreu economy, welfare economics and the measurement of inequality and povery which lay the foundations and emphasize the important role played by information.

Within the competitive economy, he examines commodity taxation, income taxation and tax reform in a certain environment. The book covers such topics as Mexico's foreign economic policy and NAFTA; maquiladoras; technology policy; and Asian competition; as well as domestic economics such as banking, tax reform, and oil/energy policy; the environment; population and migration policy; the changing structure of political parties; and values and changes affecting women.

The objective of excise taxation is to place the burden of paying the tax on the consumer. A good example of this use of excise taxes is the gasoline excise tax. Governments use the revenue from this tax to build and maintain highways, bridges, and mass transit systems.

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Only people who purchase gasoline -- who use the highways -- pay the tax. Georgism, also called geoism and the single tax movement (archaic), is an economic ideology holding that while people should own the value they produce themselves, economic value derived from land (including all natural resources and natural opportunities) should belong equally to all members of society.

Developed from the writings of American economist and social reformer Henry George, the. A review of the literature on environmental taxes, focusing on European experiences, and analysing how such taxes can contribute to green causes as well as reducing the tax burden from "ordinary" taxation.

The authors examine the potential 'double dividend' from tax reform for helping the environment, reducing unemployment and encouraging growth.

The Swedish pension reform is a benchmark in the international debate. Danish “flexicurity” figures prominently on the written articles on macroeconomic policy issues and a book on economic policies in the European Union. incentives associated with high tax wedges, a generous social secu-rity system and an egalitarian distribution.

Health Care. Official data says the the uninsured rate rose for the first time since to % of the U.S. population in from % in. Tax reform supports long-term economic growth in three key ways: Lower corporate and small business tax rates will lead to increased investment, higher wages, and more jobs.

Allowing an immediate deduction for tangible property will incentivize businesses to invest in new machinery and equipment and lead to higher growth and productivity. This book identifies some tax reform strategies that may allow policymakers to reconcile differing tax policy objectives and overcome obstacles to reform.

Book Details Pages. The study sought to identify the causes of tax evasion and avoidance amongst individual taxpayers, the way through which it is perpetrated and the social and economic consequences brought about by.

The Tax Reform Act of further lowered the maximum marginal tax rates from 50% to 28%, the lowest since the s. A top rate of 31% was added inand additional rates of 36% and % for the wealthiest individuals were approved in   Most OECD countries have introduced various ecotaxes, but only a few are implementing comprehensive green tax reforms.

This report reviews the state of the art and the lessons which can be drawn as to the competitiveness, social equity, and employment implications of green taxes. A review of the literature on environmental taxes, focusing on European experiences, and analysing how such taxes can contribute to green causes as well as reducing the tax burden from "ordinary" taxation.

The authors examine the potential 'double dividend' from tax reform for helping the environment, reducing unemployment and encouraging growth. Despite its name, Beyond Brexit: A Programme for UK Reform is only partially a book that addresses the economic consequences of Britain’s exit from the European Union.

In many respects, and certainly when it is at its most broadly relevant and boundary pushing, it is about the economic consequences of the Great Recession of –09 and of Britain’s long retreat from the forefront of the.

The Office of Tax Policy develops and implements tax policies and programs, reviews regulations and rulings to administer the Internal Revenue Code, negotiates tax treaties, provides economic and legal policy analysis for domestic and international tax policy decisions, and provides estimates for the President's budget, fiscal policy decisions, and cash management decisions.

Description The economic and social environment for tax reform FB2

Tax policy is the choice by a government as to what taxes to levy, in what amounts, and on whom. It has both microeconomic and macroeconomic aspects.

The macroeconomic aspects concern the overall quantity of taxes to collect, which can inversely affect the level of economic activity; this is one component of fiscal microeconomic aspects concern issues of fairness (whom to tax) and.

by enabling economic growth to continue within environmental limits. Innovation, particularly the kinds of innovation stimulated by environmental policy, is essential in the process of creating 'green economies' that can deliver growing incomes while preserving natural systems and social equity.

Environmental tax reform (ETR) appears to offer. Books shelved as social-economics: Freakonomics: A Rogue Economist Explores the Hidden Side of Everything by Steven D. Levitt, SuperFreakonomics: Global.

This last type of tax reform would involve a small tax on all stock transactions, with a percent tax raising about $80 billion annually (Bivens, ). More generally, recall that the social democracies of Scandinavia have combined democratic freedom and economic prosperity.

Compendium of Tax Research Introduction 1. A Guide to Interpreting the Dynamic Elements of Revenue Estimates 2. The Individual Income Tax Simulation Model 3.

Family Economic Income and Other Income Concepts Used in Analyzing Tax Reform 4. Tabulations from the Treasury Tax Reform Data Base 5. Investment Incentives Under the Tax Reform Act. To reform subsidies entails to understand and gauge economic and political trade-offs, to mitigate adverse effects on vulnerable households, to assist firms with implementing efficiency enhancing measures, and to ensure the long-term contribution of subsidy reform to sustainable development.

This book explores these issues, with the objective.This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options.