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Assessing Expenditure and Tax Reform Measures: A Review

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Author Info
Jack M. Mintz (University of Toronto and C. D. Howe Institute)
Thomas A. Wilson () (University of Toronto)

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Abstract

Overview of The Report on the Panel on the Role of Government(2004). This Report includes recommendations for a number of new spending initiatives, as well as regulatory and tax reforms. The purpose of this review is to appraise the fiscal feasibility of implementing the Panel's recommendations over a medium term (10 to 12 year) period. The main thrust of the Panel's recommendations is for the enhancement of human capital in Ontario; indeed the sub-title of their report is "Creating a Human Capital Society in Ontario." Increased spending on education accounts for the lion?s share of the new spending initiatives in the Panel?s Report, as is shown in Table 1. When fully implemented, the Panel's recommendations would entail increased annual spending on post-secondary education of $1.3 billion. Other spending initiatives include a childcare subsidy, costing about $150 million, and a rent subsidy for low-income persons, also costing about $150 million. In current dollars the total cost of the Panel's new spending initiatives would be about $2.7 billion when fully implemented. However, the total cost will likely increase in the future with inflation and the growth of the relevant demographic age groups. Taking into account those two factors, the total cost of the panel's recommendations would rise by about 2 to 3 percent per year.

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Publisher 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 0408.

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Length: 33 Pages
Date of creation: Mar 2004
Date of revision: Apr 2004
Publication status: Published
Handle: RePEc:ttp:itpwps:0408

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Web page: http://www.rotman.utoronto.ca/iib
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Related research
Keywords: tax reform; provincial expenditures; Ontario;

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Find related papers by JEL classification:
O18 - Economic Development, Technological Change, and Growth - - Economic Development - - - Regional, Urban, and Rural Analyses
H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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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.:
  1. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November. [Downloadable!]
  2. Richard M. Bird & Thomas A. Wilson, 2003. "A Tax Strategy for Ontario," International Tax Program Papers 0407, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2004. [Downloadable!]
  3. Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, vol. 88(6), pages 1149-1168, June. [Downloadable!] (restricted)
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