TAXING AND SPENDING. Este artículo no está disponible.
Idioma: inglés
Editorial: University of Toronto Press, 1994
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- Nuevo
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N° de ref. del artículo 2699216837
- Título
- TAXING AND SPENDING
- Editorial
- University of Toronto Press
- Año de publicación
- 1994
- Estado
- New
- Encuadernación
- Encuadernación de tapa blanda
- Idioma
- inglés
- ISBN 10
- 0802071945
- ISBN 13
- 9780802071941
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.
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Acerca del autor
Allan M. Maslove is Distinguished Research Professor Emeritus at the School of Public Policy and Administration at Carleton University.
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