Taxing & Spending (Paperback) (ISBN-13: 9780802071941)

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.

Author: Allan M. Maslove
ISBN-10: 0802071945
ISBN-13: 9780802071941
Publisher: University of Toronto Press
Language: English
Published: 04/01/1994
Pages: 200
Format: Paperback
Weight: 0.69lbs
Size: 9.21h x 6.14w x 0.46d