Taxes as instruments of public policy:
Taxes are not only a means of raising revenues. Governments also use taxes as instruments to achieve other economic and social policy goals. The role of the user fees to achieve greater efficiency in the production and consumption of publicly provided goods and services is the subject of the first p...
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Toronto u.a.
Univ. of Toronto Press
1994
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| Schriftenreihe: | Research studies of the Fair Taxation Commission of Ontario
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | Taxes are not only a means of raising revenues. Governments also use taxes as instruments to achieve other economic and social policy goals. The role of the user fees to achieve greater efficiency in the production and consumption of publicly provided goods and services is the subject of the first paper in this volume. The following two papers discuss the role of the tax system in human capital investment and the feasibility and impact of a carbon/energy tax, addressing an important concern of environmental policy. The final paper identifies and estimates existing tax expenditures in the Ontario tax system and discusses the implications of these tax measures. |
| Beschreibung: | XI, 205 S. |
| ISBN: | 0802071953 |
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Datensatz im Suchindex
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| adam_text | TAXES AS INSTRUMENTS OF PUBLIC POLICY MARK SPROULE-JONES MORLEY
GUNDERSON AND WAYNE R. THIRSK ARTHUR DONNER AND FRED LAZAR SHEILA M.
BLOCK AND ALLAN M. MASLOVE EDITED BY ALLAN M. MASLOVE PUBLISHED BY
UNIVERSITY OF TORONTO PRESS IN COOPERATION WITH THE FAIR TAX COMMISSION
OF THE GOVERNMENT OF ONTARIO UNIVERSITY OF TORONTO PRESS TORONTO BUFFALO
LONDON CONTENTS FOREWORD BY MONICA TOWNSON VII INTRODUCTION BY ALLAN M.
MASLOVE IX 1 USERFEES MARK SPROULE-JONES 3 INTRODUCTION 3 THE SCOPE OF
USER FEES 5 WHY USER FEES? 9 TECHNICAL LIMITS ON USER-FEE APPLICATIONS
15 FOUR CASES 18 CONCLUSION 34 NOTES 36 BIBLIOGRAPHY 36 2 TAX TREATMENT
OF HUMAN CAPITAL MORLEY GUNDERSON AND WAYNE R. THIRSK 39 INTRODUCTION 39
IMPORTANCE OF HUMAN CAPITAL INVESTMENT 41 GOVERNMENT INVOLVEMENT IN
PRIVATE DECISION MAKING 49 THE EFFECT OF TAXES ON HUMAN CAPITAL
FORMATION 56 TAXES ON FINANCIAL AND PHYSICAL CAPITAL RECONSIDERED 67
EMPIRICAL EVIDENCE 74 CONCLUSION: TAX REFORM AND HUMAN CAPITAL FORMATION
83 NOTES 86 VI CONTENTS BIBLIOGRAPHY 88 3 THE ECONOMIC EF F ECTS OF AN
ENVIRONMENT TAX ARTHUR DONNER AND FRED LAZAR 93 INTRODUCTION 93
BACKGROUND INFORMATION 102 ENVIRONMENT TAXES AND THEIR INCIDENCE 107
EFFECTS OF AN ENVIRONMENT TAX 118 A SURVEY OF THE EFFECTS OF A CARBON
TAX ON MANUFACTURING AND RESOURCES 134 CONCLUSION 141 APPENDICES 145
NOTES 156 BIBLIOGRAPHY 164 4 ONTARIO TAX EXPENDITURES SHEILA M.BLOCK AND
ALLAN M. MASLOVE 167 INTRODUCTION 167 THE CONCEPTOF TAX EXPENDITURES 169
IDENTIFYING TAX EXPENDITURES 173 TAX EXPENDITURES V. DIRECT EXPENDITURES
179 MEASURING THE COST OF TAX EXPENDITURES 182 REVENUE COSTS FOR TAX
EXPENDITURES 186 NOTES 203 BIBLIOGRAPHY 205 NOTES ON CONTRIBUTORS 206
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| indexdate | 2024-07-09T17:48:23Z |
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| isbn | 0802071953 |
| language | English |
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| physical | XI, 205 S. |
| publishDate | 1994 |
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| series2 | Research studies of the Fair Taxation Commission of Ontario |
| spelling | Taxes as instruments of public policy Mark Sproule-Jones ... Ed. by Allan M. Maslove Toronto u.a. Univ. of Toronto Press 1994 XI, 205 S. txt rdacontent n rdamedia nc rdacarrier Research studies of the Fair Taxation Commission of Ontario Taxes are not only a means of raising revenues. Governments also use taxes as instruments to achieve other economic and social policy goals. The role of the user fees to achieve greater efficiency in the production and consumption of publicly provided goods and services is the subject of the first paper in this volume. The following two papers discuss the role of the tax system in human capital investment and the feasibility and impact of a carbon/energy tax, addressing an important concern of environmental policy. The final paper identifies and estimates existing tax expenditures in the Ontario tax system and discusses the implications of these tax measures. Impôt - Ontario Politique publique - Ontario Steuer Political planning Ontario Taxation Ontario Steuerpolitik (DE-588)4057447-7 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Steuerpolitik (DE-588)4057447-7 s DE-604 Sproule-Jones, Mark 1941- Sonstige (DE-588)10849344X oth Maslove, Allan M. 1946- Sonstige (DE-588)123884373 oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006780014&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Taxes as instruments of public policy Impôt - Ontario Politique publique - Ontario Steuer Political planning Ontario Taxation Ontario Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)4057447-7 (DE-588)4143413-4 |
| title | Taxes as instruments of public policy |
| title_auth | Taxes as instruments of public policy |
| title_exact_search | Taxes as instruments of public policy |
| title_full | Taxes as instruments of public policy Mark Sproule-Jones ... Ed. by Allan M. Maslove |
| title_fullStr | Taxes as instruments of public policy Mark Sproule-Jones ... Ed. by Allan M. Maslove |
| title_full_unstemmed | Taxes as instruments of public policy Mark Sproule-Jones ... Ed. by Allan M. Maslove |
| title_short | Taxes as instruments of public policy |
| title_sort | taxes as instruments of public policy |
| topic | Impôt - Ontario Politique publique - Ontario Steuer Political planning Ontario Taxation Ontario Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | Impôt - Ontario Politique publique - Ontario Steuer Political planning Ontario Taxation Ontario Steuerpolitik Aufsatzsammlung |
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