Taxing and Spending: Issues of Process (Heritage) - Softcover

Maslove, Allan

 
9780802071941: Taxing and Spending: Issues of Process (Heritage)
Softcover
ISBN 10: 0802071945 ISBN 13: 9780802071941
Publisher: University of Toronto Press, 1994

Synopsis

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.

"synopsis" may belong to another edition of this title.

About the Author

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

"About this title" may belong to another edition of this title.

Publisher
University of Toronto Press
Publication date
1994
Language
English
ISBN 10 
0802071945
ISBN 13 
9780802071941
Binding
Paperback
Number of pages
200