Bøger af Allan Maslove

The papers in this volume are concerned with tax incidence literature, microsimulation analysis, the upper and lower tails of the income spectrum and how the tax system impacts these individuals, in addition to the impact of interrelationships between tax and transfer systems on low-income families.

This volume discusses major taxes paid by business in Ontario, including corporate income and capital taxes, and payroll taxes paid by employers. The papers examine tax levels faced by firms in Ontario, assess these levels relative to other jurisdictions, and consider what impact they may have on business investment behaviour.

Major economic and social developments that will determine the context for tax reforms in the 1990s are the subject of this volume.