The economic and social environment for tax reform /David Conklin [and others] ; edited by Allan M. Maslove.
- Toronto [Ontario] ; Buffalo [New York] : Published by University of Toronto Press in cooperation with the Fair Tax Commission of the Government of Ontario, (c)1995.
- 1 online resource (xiii, 267 pages) : illustrations.
- Research studies of the Fair Tax Commission of Ontario .
Includes bibliographical references.
""Cover""; ""Contents""; ""Foreword""; ""Introduction""; ""1 The Ontario Tax System in the Global Economy of the 1990s""; ""Introduction""; ""Analytical Issues Underpinning Tax Design in an Open Economy""; ""Global Interdependence""; ""Trade Practices and Trade Agreements in the 1990s""; ""New Interjurisdictional Environmental Labour and Social Policy Issues""; ""Tax Reforms in Other Countries""; ""Conclusion""; ""Notes""; ""Bibliography""; ""2 Changes in the World Economy and Fiscal Implications for Canada and Ontario""; ""Introduction""; ""Major Developments in the World Economy"" ""Structures of Regulation""""Production, Investment, and Trade""; ""Finance""; ""Knowledge and Information""; ""Employment and Income Distribution""; ""Summary""; ""The Domestic Impact""; ""Production, Investment, and Trade""; ""Finance""; ""Labour Markets""; ""Continental Regulation: The Impact of FTA/NAFTA""; ""Tax Implications""; ""Bibliography""; ""3 The Economic Environment for Tax Reform in Ontario""; ""Introduction""; ""Factors Affecting the Long-Term Economic Outlook for Canada and Ontario""; ""The Canadian Economy through 2008""; ""Assumptions Underlying the National Projection"" ""The National Projection: An Overview""""The Government Sector: Deficits and Debt""; ""The Ontario Economy through 2008""; ""Assumptions Underlying the Ontario Projection""; ""The Ontario Projection: An Overview""; ""The Government Sector in Ontario""; ""Alternatives: Testing the Sensitivity of the Province's Fiscal Situation""; ""Alternative 1: Lower Trend Growth""; ""Alternative 2: Interrupted Recovery""; ""Conclusions""; ""Notes""; ""Bibliography""; ""4 Pensions, Deficits, and Ageing: Impacts for Ontario's Residents""; ""Introduction""; ""Public Sector Taxes and Programs"" ""The Simulation Approach""""Results""; ""Conclusions""; ""Appendix A: Detailed Scenario Assumptions""; ""Appendix B: Supplementary Tax/Transfer Tables""; ""Appendix C: Distributional Tables""; ""Notes""; ""Bibliography""; ""Notes on Contributors""; ""Commission Organization""