A Fiscal History of Canada


Book Description

The author presents in this volume the Canadian fiscal affairs in the postwar II era. Subjects treated are: the economic consequences of adopting a Keynesian role for government, the growth of government expenditure, evolution of federal-provincial tax sharing and transfer programmes, developments in provincial budget, history of Canadian tariff changes leading to the free trade and the history and current status of international tax arrangements. The description of the tax reforms 1962-71 and 1985-87 is also included.




Canadian Tax Papers


Book Description










Tax Policy Options in the 1980s


Book Description

Conference papers followed by discussants' remarks. Subjects covered include: "Tax reform or tax deform?" by Musgrave, R.A.; "A critical review of tax shelters: loophole or escape hatch?" by Brown, R.D.; "Extractive resource taxation in Canada" by Cairns, R.D.




Value-added Taxation


Book Description




Provincial Policy Laboratories


Book Description

Canada's federal system, composed of ten provincial governments and three territories, all with varying economies and political cultures, is often blamed for the country's failure to develop coordinated policy responses to key issues. But in other federal and multi-level governance systems, the ability of multiple governments to test a variety of policy responses has been lauded as an effective way to build local and national policy. Despite high-profile examples of policy diffusion in Canada, there has been surprisingly little academic study of policy learning and diffusion among provinces. Featuring cutting-edge research, Provincial Policy Laboratories explores the cross-jurisdictional movement of policies among governments in Canada’s federal system. The book comprises case studies from a range of emerging policy areas, including parentage rights, hydraulic fracturing regulations, species at risk legislation, sales and aviation taxation, and marijuana regulation. Throughout, the contributors aim to increase knowledge about this understudied aspect of Canadian federalism and contribute to the practice of intergovernmental policymaking across the country.







The Property Tax, School Funding Dilemma


Book Description

States experiencing taxpayer revolts among homeowners are tempted to reduce reliance on the property tax to fund schools. But a more targeted approach can provide property tax relief and improve state funding for public education. This policy focus report includes a comprehensive review of recent research on both property tax and school funding, and summarizes case studies of seven states-- California, Massachusetts, Michigan, New Hampshire, New Jersey, Ohio and Texas. The majority of these states are heavily reliant on property tax revenues to fund schools. While there is no one-size-fits-all solution, the report recommends addressing property taxes and school funding separately.