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- catalog abstract "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.".
- catalog contributor b7518072.
- catalog contributor b7518073.
- catalog contributor b7518074.
- catalog created "c1994.".
- catalog date "1994".
- catalog date "c1994.".
- catalog dateCopyrighted "c1994.".
- catalog description "Foreword / Monica Townson -- Introduction / Allan M. Maslove -- 1. User Fees / Mark Sproule-Jones -- 2. Tax Treatment of Human Capital / Morley Gunderson and Wayne R. Thirsk -- 3. The Economic Effects of an Environment Tax / Arthur Donner and Fred Lazar -- 4. Ontario Tax Expenditures / Sheila M. Block and Allan M. Maslove.".
- catalog description "Includes bibliographical references.".
- catalog description "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.".
- catalog extent "xi, 205 p. :".
- catalog hasFormat "Taxes as instruments of public policy.".
- catalog identifier "0802071953 :".
- catalog isFormatOf "Taxes as instruments of public policy.".
- catalog isPartOf "Research studies of the Fair Tax Commission of Ontario".
- catalog issued "1994".
- catalog issued "c1994.".
- catalog language "eng".
- catalog publisher "Toronto : Published by University of Toronto Press in cooperation with the Fair Tax Commission of the Government of Ontario,".
- catalog relation "Taxes as instruments of public policy.".
- catalog spatial "Ontario.".
- catalog subject "339.5/25/09713 20".
- catalog subject "HJ2460.O5 T392 1994".
- catalog subject "Political planning Ontario.".
- catalog subject "Taxation Ontario.".
- catalog tableOfContents "Foreword / Monica Townson -- Introduction / Allan M. Maslove -- 1. User Fees / Mark Sproule-Jones -- 2. Tax Treatment of Human Capital / Morley Gunderson and Wayne R. Thirsk -- 3. The Economic Effects of an Environment Tax / Arthur Donner and Fred Lazar -- 4. Ontario Tax Expenditures / Sheila M. Block and Allan M. Maslove.".
- catalog title "Taxes as instruments of public policy / Mark Sproule-Jones ... [et al.] ; edited by Allan M. Maslove.".
- catalog type "text".