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OverviewThe balancing of government budgets after years of chronic deficits has reopened public debates over tax levels, the size of government and proposals for tax reform. The Politics of Taxation in Canada explains the factors that have shaped the evolution of Canada's tax system since the 1960s and the issues that are likely to challenge governments in coming years. It outlines the nature and objectives of Canada's tax system, the organizational and institutional structures that define and control it, and the political processes that enable politicians to manage policy changes-subject to competing pressures from voters and organized interest groups. Political scientist Geoffrey Hale describes the major elements of Canada's tax system as parts of an ""economic constitution"" that affects the daily lives of Canadians as much as the political constitution that defines the powers and limits of governments and the rights of citizens. The principles of Canada's tax system reflect a loose and evolving political consensus on social and economic priorities. Hale suggests that to be politically and economically workable, proposals for major tax changes ""must begin with the tax system as it is, not as we might wish it to be in the best of all possible worlds."" Full Product DetailsAuthor: Geoffrey HalePublisher: Broadview Press Ltd Imprint: Broadview Press Ltd Edition: 2nd Revised edition Dimensions: Width: 14.70cm , Height: 2.30cm , Length: 22.60cm Weight: 0.540kg ISBN: 9781551113005ISBN 10: 1551113007 Pages: 277 Publication Date: 01 November 2001 Audience: General/trade , General Format: Paperback Publisher's Status: Active Availability: Manufactured on demand ![]() We will order this item for you from a manufactured on demand supplier. Table of Contents1. Introduction Part I: The Context of Canada's Tax System 2. The Tax System and the Politics of Ideas 3. The Tax System as Economic Constitution 4. The Tax Policy Community: Institutions and Processes 5. The Public Tax Policy Process: Agenda-Setting, Interest Groups, and Public Opinion Part II: The Politics of Taxation from Carter to Martin 6. The Tax Reform Pendulum: The Politics of Taxation During the Trudeau Era 7. The Mulroney Legacy: Tax Reform, Free Trade, and the Deficit Trap 8. The Politics of Sales Tax Reform 9. Chrétien, Martin, and the Politics of Deficit Reduction Part III: The Politics of Taxation in the Twenty-first Century: Balancing National, Regional, and Global Pressures 10. Living Standards and the Politics of Personal Taxation 11. Globalization, Domestic Politics, and Business Taxation 12. Taxation, Federalism, and the Provinces 13. Taxation, the Family, and Civil Society Conclusion: The Politics of Taxation and the New Economy Glossary Selected Bibliography IndexReviewsThis is a fascinating and timely book on a topic that has attracted too little serious attention.... It should help lead the way to both better politics and better tax policy in the future. - Jim Davies, University of Western Ontario Author InformationGeoffrey Hale is Assistant Professor of Political Science at the University of Lethbridge. As an academic but also as a civil servant and business association representative, he has spent much of the past twenty years dealing with tax and budgetary systems and their impact on various aspects of Canada's economy and society. Tab Content 6Author Website:Countries AvailableAll regions |