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Business & Economics General

Taxing and Spending

Issues of Process

edited by Allan Maslove

Publisher
University of Toronto Press
Initial publish date
Dec 1994
Category
General, Macroeconomics, Economic Development
  • eBook

    ISBN
    9781487575274
    Publish Date
    Dec 1994
    List Price
    $35.95

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Description

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.

About the author

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

Allan Maslove's profile page