Allan Maslove – författare

The definitive history of the birth of Medicare in Canada

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. The authors provide important insights into the taxes they examine. Equally important, they shed light on the constraints that a jurisdiction faces when it considers reforms to the system of business taxation.

The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head’s excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines.