CANADIAN TAX REFORM AS PUBLIC CHOICE

Zane Spindler and Michael Walker

Contemporary Economic Policy, 1988, vol. 6, issue 4, 70-84

Abstract: 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.

Date: 1988
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