on transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity … taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration … and enforcement, and tax equity …

This paper reports on an applied general equilibrium regional model for Canada which is used to investigate the … regional effects of taxes. Earlier, literature on regional tax effects is reviewed and the main features of the model are … briefly described. Existing literature on regional tax effects is largely non-quantitative, and does not discuss several …

In comparing Canada with the U.S., we first simulate the U.S. demographic transition, treating the U.S. as a closed … Canada simulations, Canada is assumed to be an open economy which takes the U.S. interest rate as given. The simulations … indicate that demographics are likely to have significant effects on rates of saving and taxation in both the U.S. and Canada …

The tax changes of the 1980s altered the incentives for housing consumption. Marginal tax rate reductions in both the … Economic Recovery Tax Act (1981) and the Tax Reform Act (1986) reduced the attraction of homeownership, particularly at high … income levels. The Tax Reform Act, by lowering depreciation allowances and implementing anti-tax shelter provisions, also …

, Saskatchewan and Manitoba, Canada we find a range of new results. We find that the reform-induced shift from producing low-value to …

directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is … ad hoc, treating it as a subject unto itself. This article advances a different approach: integrating the tax treatment … of charitable giving into the optimal income tax framework that has been developed over the past half century. The …

We provide estimates of the impact and long-run elasticities of tax base with respect to tax rates for four large U … initial increase in local tax rates. A significant negative impact (current period) effect of a balanced budget increase in … city property tax rates on city property base is interpreted as a capitalization effect and suggests that marginal …

options. In this paper, we examine the extent to which tax policy has influenced the composition of executive compensation …, and discuss the implications of rising stock-based pay for tax policy. We begin by describing the tax rules for executive … pay in detail and analyzing how changes in various tax rates affect the tax advantages of stock options relative to salary …

$2.56 billion more than the $4.79 billion they raise in tax revenues. These taxes are raised from wireless consumers and … taxes. Prospective taxes will impose an efficiency loss of $0.72-$1.14 per additional dollar of tax revenue raised …