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CANADIAN TAX REFORM AS PUBLIC CHOICE
Author(s) -
SPINDLER ZANE,
WALKER MICHAEL
Publication year - 1988
Publication title -
contemporary economic policy
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.454
H-Index - 49
eISSN - 1465-7287
pISSN - 1074-3529
DOI - 10.1111/j.1465-7287.1988.tb00548.x
Subject(s) - economics , tax reform , equity (law) , public economics , microeconomics , tax credit , ad valorem tax , tax revenue , political science , law
One may view current Canadian tax reform as an episode in a tax reform cycle arising from a continual public choice game. Both the positions of the Canadian players and the rules of the game may provide a rationale for these reforms. Revenue, equity, efficiency, and bargaining constraints determine the evolution of the tax code.