The Redistribution of Income in Canada

The Redistribution of Income in Canada
Author: W. Irwin Gillespie
Publisher: McGill-Queen's Press - MQUP
Total Pages: 228
Release: 1980
Genre: Business & Economics
ISBN: 9780771556623

This original study challenges the widely held belief that government policies to redistribute income have made Canada a more egalitarian state. The author bases his conclusions on extensive documentation of the real effect of changes in taxes, transfers, and government expenditures.

The Retail Sales Tax in Canada

The Retail Sales Tax in Canada
Author: Albert J. Robinson
Publisher: Canadian Tax Foundation = Association canadienne d'Ă©tudes fiscales
Total Pages: 180
Release: 1986
Genre: Business & Economics
ISBN: 9780888080257

Canada-U.S. Tax Comparisons

Canada-U.S. Tax Comparisons
Author: John B. Shoven
Publisher: University of Chicago Press
Total Pages: 400
Release: 2007-12-01
Genre: Business & Economics
ISBN: 0226754820

In the increasingly global economy, domestic tax policies have taken on a new importance for international economics. This unique volume compares the tax reform experiences of Canada and the United States, two countries with the world's largest bilateral flow of trade and investment. With the signing of the U.S.-Canada Free Trade Agreement and the tax reforms of the 1980s, there has been some harmonization of tax systems. But geographic, cultural, and political characteristics shape distinct national social policies that may impede harmonization. As the U.S. and Canadian economies become even more integrated, differences in tax systems will have important effects, in particular on the relative rates of economic growth. In this timely study, scholars from both countries show that, while the United States and Canada exhibit similar corporate tax structures and income tax systems, they have very different approaches to sales tax and social security taxes. Despite these differences, the two countries generate roughly the same amounts of revenue, produce similar costs of capital, and produce comparable distributions of income.

Provincial Public Finance in Ontario

Provincial Public Finance in Ontario
Author: David K. Foot
Publisher: University of Toronto Press
Total Pages: 326
Release: 1977-12-15
Genre: Political Science
ISBN: 1487597126

This detailed and informative study makes a timely contribution to a subject that has been the focus of much public discussion and debate in Ontario and elsewhere, namely the size and growth of the public sector. Working with the Public Accounts and other sources, Professor Foot offers both an historical account of, and an explanation for, the growth of provincial revenues and expenditures since the early 1950s. By concentrating on an analysis of the development of a single government over time, rather than adopting the traditional cross-section approach of analysing a number of junior-level governments. The study's conclusions are both informative and provocative. On the revenue side, a rate-base approach which separates discretionary from automatic changes in revenue determinants is shown to provide sufficient flexibility to accommodate the analysis and explanation of a wide range of specific revenues. On the expenditure side, the provincial government is found to adjust reasonably slowly to new levels of desired expenditures which appear to be determined primarily by demand variables. Of particular interest are findings which suggest that urbanization and elections have had little effect on expenditures and that available federal money has tended to be a substitute for provincial funds. In addition, the author notes that provincial expenditure patterns are consistent with either a revenue-led interpretation, where the recent availability of pension funds has stimulated expenditures, or a leading-sector interpretation, which implies a longer-run coordinated view of provincial public development. This study should stimulate a more informed discussion of the determinants and effects of provincial public finance in Ontario. It will appeal not only to those interested in the behaviour of junior-level governments but also to anyone interested in the size and growth of the public sector, in Ontario or elsewhere.

Tax Aspects of Fiscal Federalism

Tax Aspects of Fiscal Federalism
Author: Gianluigi Bizioli
Publisher: IBFD
Total Pages: 797
Release: 2011
Genre: Finance, Public
ISBN: 908722110X

This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website

The Ontario Alternative Budget Papers

The Ontario Alternative Budget Papers
Author: Ontario Federation of Labour
Publisher: James Lorimer & Company
Total Pages: 224
Release: 1997
Genre: Business & Economics
ISBN: 9781550285949

Contents: 1 Ontario's Diminished Fiscal Capacity 2 Options for Restoring Ontario's Fiscal Capacity 3 Ontario's Jobs Crisis and its Link to the Provincial Debt 4 Working Down our Debts 5 Education 6 Post-Secondary Education 7 Child Care 8 The Environment 9 Health Care 10 Social Policy 11 Housing 12 Local Government and Public Services in Ontario 13 Ontario 1997-98 Budget Highlights 14 The Alternative Federal Budget and its Implications for Ontario