First published in 1998, Ruggeri and Vincent analyse different tax reform proposals to create a discourse on dispelling the myths surrounding the flat tax. This book proposes a progressive and comprehensive tax reforms, whilst simplifying the tax system for the vast majority of tax payers. Whilst ensuring the tax system reforms dose not hinder economic growth. This book should be required reading for anyone interested in the problems and promise of tax reform.
1. Dimensions of the Canadian Tax System. 2. A Classification of Flat Tax Proposals. 3. Transitional Issues, International Implications and Simplicity. 4. Channel of Economic Effects. 5. Economic Evaluation. 6. The Concept of Comprehensive Income: A Brief Historical Journey. 7. An Alternative to Flat Taxes. 8. Economic Evaluation of the Comprehensive Income Tax Proposal. 9. Summary Comparison of a Consumption-Base.
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