Is wealth taxation a plausible reform?
Article Abstract:
This paper cautions against rushing into the adoption of a wealth tax despite the pleas by some for such adoption on the basis of redistributing wealth. Based on judgment criteria, including administrative ease, certainty, revenue productivity, neutrality and even equity, the wealth tax, whether it be an annual tax or a one-time death tax, fails on all counts. Like the income tax which was initially imposed only on high incomes, the wealth tax would eventually be shifted to middle and lower income groups because they have fewer techniques by which to avoid the tax and that is also the only way the tax would pay for itself. The wealth tax has justifiably been labelled a "voluntary tax." As with all taxes, Canada runs a risk in being different from close-by countries in that capital needed to develop the economy and provide employment may be driven out of the country. Before even considering a wealth tax, it might be instructive to look at why Canada abandoned inheritance taxes in the early 1970s and why Great Britain and Ireland abandoned annual wealth taxes after only a few years of imposition. (Reprinted by permission of the publisher.)
Publication Name: Canadian Public Administration
Subject: Government
ISSN: 0008-4840
Year: 1991
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Deconcentration and decentralization: A question of terminology?
Article Abstract:
The concepts of centralization and decentralization are defined and differentiated to examine the transfer of control, and five primary choices regarding the two concepts are described. A choice must be made to place various operations and activities within either the public or private sector. If the public sector is chosen, a choice regarding the entrustment of activities to deconcentrated or decentralized organizational units must be made. A technical or a territorial decentralization choice must be made based on expertise preference. If territorial decentralization is chosen, a choice between multifunctional or unifunctional decentralization must follow. The fifth choice involves taking action on regulation, leadership, and monetary activities.
Publication Name: Canadian Public Administration
Subject: Government
ISSN: 0008-4840
Year: 1986
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Tax Reform: The Battlefield, The Strategies, The Spoils
Article Abstract:
Economists have been so interested in beneficial tax systems that they have neglected to analyze the structure of the present tax system. Taxes are viewed in light of exchanges in the political market place. A conceptual tax reform model is promulgated. Various kinds of tax reform implementation are analyzed as are the spoils of tax reform. Tax changes in 1971, 1974 amd 1981 are analyzed with the model. A graph of the political equilibrium is included.
Publication Name: Canadian Public Administration
Subject: Government
ISSN: 0008-4840
Year: 1983
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