An Economic Analysis of Income Tax Reforms

ISBN-13: 9781138608696 / Angielski / Miękka / 2020 / 20 str.

G. C. Ruggeri; Carole Vincent

Opis

First published in 1998, Ruggeri and Vincent analyse different tax reform proposals to create a discourse on dispelling the myths surrounding the flat tax.

Spis treści

1. Dimensions of the Canadian Tax System.  2. A Classification of Flat Tax Proposals.  3. Transitional Issues, International Implications and Simplicity.  4. Channel of Economic Effects.  5. Economic Evaluation.  6. The Concept of Comprehensive Income: A Brief Historical Journey.  7. An Alternative to Flat Taxes.  8. Economic Evaluation of the Comprehensive Income Tax Proposal.  9. Summary Comparison of a Consumption-Base.

O autorze

Ruggeri, G.C; Vincent, Carole