000			05049cam a2200457Ki 4500
001			on1151355510
003			OCoLC
005			20240726104824.0
008			200417s2020 quc ob 001 0 eng
040			_aNLC _beng _erda _cNLC _dNLC _dOCLCF _dYDX _dNT _dEBLCP _dNT _dYDXIT _dJSTOR
015			_a20200234277 _2can
020			_a9780228002604 _q((electronic)l(electronic)ctronic)
020			_a9780228002598 _q((electronic)l(electronic)ctronic)
042			_alac
043			_an-cn---
050	0	4	_aHJ2449 _b.W467 2020
049			_aMAIN
245	1	0	_aWho pays for Canada? : _btaxes and fairness / _cedited by E.A. Heaman and David Tough.
260			_aMontreal ; _aKingston ; _aChicago ; _aLondon : _bMcGill-Queen's University Press, _c(c)2020.
300			_a1 online resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
504			_a2
520	0		_a"Canadians can never not argue about taxes. From the Chinese head tax to the Panama Papers, from the National Policy to the Canada-United States-Mexico Agreement, tax grievances always have and will always inspire private resentments and public debates. But if resentment and debate persist, the terms of the debate have continually altered and adapted to reflect changing social, economic, and political conditions in Canada and the wider world. The centenary of income tax is the occasion for Canadian scholars to wrestle with past and present debates about tax equity, efficiency, and justice. Who Pays for Canada? explores the different ways governments can and should tax their peoples and evaluates how well Canada has done so. It brings together a diverse group of perspectives from academia - law, economics, political science, history, geography, philosophy, and accountancy - and from the wider world of activists and public servants. It asks how Canada compares to other countries and how other countries - especially the United States - influence Canadian tax policies. It also surveys internal tax tensions and politics, interrogated by region and jurisdiction as well as by race, class, and gender. Reasoning from tax perplexities and reforms in the past and the present, it argues that fair taxation requires an informed populace and a democratically inclined public will. Above all, this book serves as a reminder that it is not only what counts as fair that is important, but how fairness is evaluated. Revealing how closely tax policy is tied to mainstream politics, human rights, and morality, Who Pays for Canada? represents new perspectives on a matter of tremendous national urgency. "-- _cProvided by publisher.
505	0	0	_aCover -- _tCopyright -- _tContents -- _tTables and Figures -- _tForeword Tax Transparency and Perceptions of Fairness: What It Means, How to Get It, and Why It Matters -- _tAcknowledgments -- _tIntroduction Broadening the Tax Conversation -- _tThe Comparative Politics of Tax Fairness -- _t1 Funding the State: Taxation in Canada from a Comparative Political Economy Perspective -- _t2 Taxation and Self-Government -- _tThe History of Tax Fairness -- _t3 Jealousy of Taxes -- _t4 "Set Apart for the Children of Colored Taxpayers of the Entire Town": Race, Schools, and Citizenship in Nineteenth-Century Chatham, Ontario
505	0	0	_a5 How History Helps Us Think about the Politics of Tax Fairness -- _tThe Economics Of Tax Fairness -- _t6 How to Sell Tax Reform: Lessons from Canada's Three Major Postwar Tax Reforms -- _t7 The Limits of Taxation for Reducing Income Inequality -- _t8 Who Pays for Municipal Governments? Pursuing the User Pay Model -- _tThe Gender Of Taxation And Tax Breaks -- _t9 Tax Fairness for Families: Evolution of an Idea -- _t10 Are Tax Loopholes Sexist? The Gender Distribution of Federal Tax Expenditures -- _t11 Gender Inequality and Canadian Fiscal Policy: From "Taxing for Growth" to "Taxing for Gender Equality"
505	0	0	_aThe Making Of The Modern Taxpayer -- _t12 Tax Fairness and the Party System: A History -- _t13 Knowledge and Attitudes regarding Taxation -- _t14 Exposing the Political Chameleon: Insights into Canadian Taxpayers' Perceptions of Tax Fairness -- _tObstacles To Democratic Tax Accountability -- _t15 The Rock Is a Hard Place: Redistributing Wealth in Twenty-First-Century Newfoundland -- _t16 Who Dies for Canada? How Settler Colonial Dispossession Funds the State -- _t17 Canadians Shaping Tax Havens -- _tContributors -- _tIndex
530			_a2 _ub
650		0	_aTaxation _zCanada.
650		0	_aFiscal policy _zCanada.
655		1	_aElectronic Books.
700	1		_aHeaman, E. A. _d1964- _e5
700	1		_aTough, David, _d1971- _e5
700	1		_q(Elsbeth A.),
856	4	0	_zClick to access digital title | log in using your CIU ID number and my.ciu.edu password. _uhttpss://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2604321&site=eds-live&custid=s3260518
942			_cOB _D _eEB _hHJ _m2020 _QOL _R _x _8NFIC _2LOC
994			_a92 _bNT
999			_c79514 _d79514
902			_a1 _bCynthia Snell _c1 _dCynthia Snell