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The Ontario Fair Tax Commission has challenged the trend in tax reform by focusing on fairness instead of exclusively on changes necessary to promote economic efficiency. In the …
Beginning in the 1860s, the Russian Empire replaced a poll tax system that originated with Peter the Great with a modern system of income and excise taxes. Russia began a …
The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head's excellent presentation and analysis of equity in the …
This important book by an experienced authority on social security discusses a subject of vital interest to governments and peoples everywhere. In all countries social security in …
The first paper in this volume reviews and synthesizes the tax incidence literature and presents the results of a microsimulation analysis of total tax incidence in Ontario. The …
Major economic and social developments that will determine the context for tax reforms in the 1990s are the subject of this volume. They include the globalization of markets, free …
The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head’s excellent presentation and analysis of equity in the …
At current contribution rates, the investment fund of the Canadian Pension Plan will be exhausted before the end of the century. At an inflation rate of 8 per cent, the real value …
The contributors to this work, all leading economists in their own right, are a few of the many colleagues, former students, and friends of Carl Shoup who have benefitted from his …
The introduction of absolutism in France has conventionally been seen as a process of centralization imposed from the top down. The Crown, the chancellor, the principal ministers, …