Articles liés à Taxing and Spending: Issues of Process

Taxing and Spending: Issues of Process - Couverture souple

Maslove, Allan

 
9780802071941: Taxing and Spending: Issues of Process
Couverture souple
ISBN 10 : 0802071945 ISBN 13 : 9780802071941
Editeur : 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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l'auteur

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

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
University of Toronto Press
Date d'édition
1994
Langue
anglais
ISBN 10 
0802071945
ISBN 13 
9780802071941
Reliure
Broché
Nombre de pages
200
Coordonnées du fabricant
non disponible
Personne responsable
non disponible