Advanced Search
MyIDEAS: Login to save this paper or follow this series

A Tax Strategy for Ontario

Contents:

Author Info

  • Richard M. Bird
  • Thomas A. Wilson

    ()
    (International Tax Program, Rotman School of Management, University of Toronto)

Abstract

This paper begins by comparing the 1967 Smith committee’s three volume report on Ontario taxation with the 1993 report by the Ontario Fair Tax Commission. These two very different investigations of Ontario’s tax structure, produced in two very different economic and political climates, reached surprisingly similar conclusions. Despite their distinct political origins, both reports explicitly recognized that provincial corporate taxation was (and should be) constrained by the taxation of capital in neighboring jurisdictions, and both also argued for more and better use of user charges (and benefit-based taxes). The paper asks: Has anything changed? Does Ontario need to rethink its tax policy in light of today’s circumstances? Our aim is this paper is threefold: 1) to set out the principles and realities that should govern tax policy in Ontario, 2) to provide an empirical framework with respect both to the size of the fiscal task facing the province over the next decade or so and its “fiscal competitiveness”, and 3) to suggest how best to meet the province’s fiscal needs while simultaneously removing tax barriers to competitiveness and achieving such other policy goals as the equitable sharing of the cost of government.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www-2.rotman.utoronto.ca/iib/ITP0407.pdf
Our checks indicate that this address may not be valid because: 400 Bad Request. If this is indeed the case, please notify (Richard Bird)
Download Restriction: no

File URL: http://www.law-lib.utoronto.ca/investing/reports/rp32.pdf
Download Restriction: no

Bibliographic Info

Paper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0407.

as in new window
Length: 30 Pages
Date of creation: Aug 2003
Date of revision: Apr 2004
Publication status: Published
Handle: RePEc:ttp:itpwps:0407

Contact details of provider:
Postal: 105 St. George St., Toronto, Ontario, M5S 3E6
Phone: 416 978 2451
Email:
Web page: http://www-2.rotman.utoronto.ca/iib
More information through EDIRC

Related research

Keywords: Ontario; tax policy; provincial taxation; local taxation;

Find related papers by JEL classification:

This paper has been announced in the following NEP Reports:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Richard M. Bird, 2003. "Fiscal Flows, Fiscal Balance, and Fiscal Sustainability," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. Jonathan A. Rodden & Gunnar S. Eskeland (ed.), 2003. "Fiscal Decentralization and the Challenge of Hard Budget Constraints," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262182297, December.
  3. Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
  4. Richard M. Bird, 2009. "Taxing Business," World Bank Other Operational Studies 11117, The World Bank.
  5. Bird, Richard, 1994. "Decentralizing infrastructure : for good or ill?," Policy Research Working Paper Series 1258, The World Bank.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Enid Slack, 2005. "Easing the Fiscal Restraints: New Revenue Tools in the City of Toronto Act," International Tax Program Papers 0507, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  2. Jack M. Mintz & Thomas A. Wilson, 2004. "Assessing Expenditure and Tax Reform Measures: A Review," International Tax Program Papers 0408, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2004.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ttp:itpwps:0407. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Richard Bird).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.