Bird, Richard M.; Wilson, Thomas A. - Rotman Institute for International Business, Rotman … - 2003
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 …-based taxes). The paper asks: Has anything changed? Does Ontario need to rethink its tax policy in light of today’s circumstances …