Tax Reform
Tax reform is the process of changing the way taxes are collected or managed by the government and is usually undertaken to improve tax administration or to provide economic or social benefits. Tax reform can include reducing the level of taxation of all people by the government, making the tax system more progressive or less progressive, or simplifying the tax system and making the system more understandable or more accountable. Numerous organizations have been set up to reform tax systems worldwide, often with the intent to reform income taxes or value added taxes into something considered more economically liberal. Other …
WikipediaPublications
Fraser Institute · 16 October 2024 English
The annual index published in Economic Freedom of the World measures the degree to which people in 165 jurisdictions around the globe are allowed to make their own economic choices. …
Lawson, Grier, and Absher (2019) describe the Georgian reform process as follows: Major tax reforms included both reducing …
MQUP: McGill-Queen's University Press · 15 October 2024 English
Canadian municipalities oversee the country’s most urgent policy areas, yet the constitutional authority of cities to manage their increasing obligations has not kept pace. This volume considers how policy, law, …
M. Bird et al., A Tale of Two Taxes: Property Tax Reform in Ontario (Cambridge, ma: Lincoln Institute …
Fraser Institute · 10 October 2024 English
Canada has an opportunity to change the way it taxes businesses and in doing so, could vastly improve the country’s attractiveness for investment, improving economic growth and raising living standards …
Foundation’s international tax competitiveness rankings, whereas Canada ranked 24th out of 38 countries last year on corporate taxes … “Reforming business taxes and making Canadian firms attractive to investment should be a top priority for policymakers across …
Fraser Institute · 10 October 2024 English
Canada has an opportunity to change the way it taxes businesses and in doing so, could vastly improve the country’s attractiveness for investment, improving economic growth and raising living standards …
Canada is to close this prosperity gap, business tax reform must be a top priority. Without bold action, …
School of Public Policy, University of Calgary · 24 September 2024 English
It is assumed that the properties are sold in 2023, but (lacking an inflation rate for 2024) the taxable capital gains are calculated according to the 50 per cent and …
indexing system implemented through fundamental tax reform.8 A notable proposal in that direction was made … “Policy Forum: Inflation Indexing and Capital Gains Tax Reform.” Canadian Tax Journal 71(2), 415–428. https://ctf …
C.D. Howe Institute · 23 September 2024 English
Howe Institute Shadow Budget last spring reflected these insights by suggesting a simple change in the federal tax mix: a 2 percentage points increase in the GST rate accompanied by …
Suggestion for All Parties: A Revenue-Neutral Tax Reform A change in Canada’s tax mix is a perennial idea …
Fraser Institute · 19 September 2024 English
Though it is possible to define freedom in absolute terms, it is more useful to think of it as a spectrum. When individuals are freer, others impose fewer and less …
new spending, new regulations Deregulation, tax reform, and sound money in the West, privatization …
MQUP: McGill-Queen's University Press · 15 September 2024 English
Pakistan has been a priority country for international development assistance since the early years of its creation. Though Pakistan celebrates National Women’s Day on 12 February each year to commemorate …
implement the reform agenda on energy sector and tax reform, as strongly advocated for by the Asian Development …
C.D. Howe Institute · 29 August 2024 English
On the revenue side, our investigation highlights the impact of changes in the working-age population on the total workforce and on the generating of taxable activity. [...] reflecting the historical …
More publicly and that the changes, being gradual, require no dramatic privately provided home and community care, tax reforms …
School of Public Policy, University of Calgary · 19 August 2024 English
The loss of consumer and producer surplus exceeds the revenue raised by the tax by the area of the triangle abg, which is a measure of the excess burden of …
fiscal policies. The MCPF provides a guide for tax reform by indicating which taxes impose the greatest …
