Taxing and Spending: Issues of Process - Brossura

Doern, G. Bruce; Lindquist, Evert A.; Thirsk, Wayne R.; Bird, Richard M.

 
9780802071941: Taxing and Spending: Issues of Process
Brossura
ISBN 10: 0802071945 ISBN 13: 9780802071941
Casa editrice: Univ of Toronto Pr, 1994

Sinossi

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.

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L'autore

Allan M. Maslove is Distinguished Research Professor Emeritus at the School of Public Policy and Administration at Carleton University.

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Editore
Univ of Toronto Pr
Data di pubblicazione
1994
Lingua
Inglese
ISBN 10 
0802071945
ISBN 13 
9780802071941
Rilegatura
Copertina flessibile
Numero di pagine
200
Contatto del produttore
non disponibile
Persona responsabile
non disponibile