Taxing and Spending: Issues of Process
Comprehensive tax reform must address issues of process as well as the structure of the tax system. The first paper in this volume (by Doern) addresses the process through which tax policy is formulated, its openness (including the important issue of budget secrecy) and recent trends. Considerations...
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| Other Authors: | |
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
Toronto
University of Toronto Press
[2019]
|
| Series: | Heritage
|
| Subjects: | |
| Online Access: | DE-1046 DE-859 DE-860 DE-739 DE-473 DE-1043 DE-858 Volltext |
| Summary: | Comprehensive tax reform must address issues of process as well as the structure of the tax system. The first paper in this volume (by Doern) addresses the process through which tax policy is formulated, its openness (including the important issue of budget secrecy) and recent trends. Considerations of tax expenditures are closely linked to the tax policy process; accounting for tax expenditures more adequately in the budget is the subject of the second paper (Lindquist). The final paper (Thirsk and Bird) assesses earmarking, which has received increasing attention in recent years as an alternative method for allocating revenues |
| Item Description: | Description based on online resource; title from PDF title page (publisher's Web site, viewed 28. Aug 2019) |
| Physical Description: | 1 online resource |
| ISBN: | 9781487575274 |
| DOI: | 10.3138/9781487575274 |
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| language | English |
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| spelling | Taxing and Spending Issues of Process Allan Maslove Toronto University of Toronto Press [2019] © 1994 1 online resource txt rdacontent c rdamedia cr rdacarrier Heritage Description based on online resource; title from PDF title page (publisher's Web site, viewed 28. Aug 2019) Comprehensive tax reform must address issues of process as well as the structure of the tax system. The first paper in this volume (by Doern) addresses the process through which tax policy is formulated, its openness (including the important issue of budget secrecy) and recent trends. Considerations of tax expenditures are closely linked to the tax policy process; accounting for tax expenditures more adequately in the budget is the subject of the second paper (Lindquist). The final paper (Thirsk and Bird) assesses earmarking, which has received increasing attention in recent years as an alternative method for allocating revenues In English BUSINESS & ECONOMICS / Taxation / General bisacsh Maslove, Allan edt https://doi.org/10.3138/9781487575274 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Taxing and Spending Issues of Process BUSINESS & ECONOMICS / Taxation / General bisacsh |
| title | Taxing and Spending Issues of Process |
| title_auth | Taxing and Spending Issues of Process |
| title_exact_search | Taxing and Spending Issues of Process |
| title_full | Taxing and Spending Issues of Process Allan Maslove |
| title_fullStr | Taxing and Spending Issues of Process Allan Maslove |
| title_full_unstemmed | Taxing and Spending Issues of Process Allan Maslove |
| title_short | Taxing and Spending |
| title_sort | taxing and spending issues of process |
| title_sub | Issues of Process |
| topic | BUSINESS & ECONOMICS / Taxation / General bisacsh |
| topic_facet | BUSINESS & ECONOMICS / Taxation / General |
| url | https://doi.org/10.3138/9781487575274 |
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