Suchergebnisse

What Are Taxes For? -- Judging Taxes Supply-side Economics or Demand Management -- Is Britain Over-taxed? -- Who Pays? Income Tax: Incentives and Other Problems -- Taxing Spending Making Corporations Pay -- Paying for Social Security -- What about the Wealthy? -- Local Taxes -- Tax Reform.

The Conservative government in Britain in the 1980s was regarded as a tax reforming administration. 'Tax reform' is short-hand for efficiency in taxation which requires low rates on a wide base. There is a view that economic performance was improved, though at the expense of equity. This paper gives an account of the changes which took place and assesses their effects on both efficiency and equity. It finds that taxes became more regressive butt hat it is unlikely that there were any large efficiency gains. This is because though the rates of some taxes (especially income tax) were reduced, others were raised and, apart from corporation tax, tax bases remained the same or were narrowed. In particular the income tax base was made narrower by the introduction of new reliefs and the growth of old ones. Such changes are bad for both equity and efficiency.

Examines changes in tax policy, which set low rates on a wide base, and assesses their effects. Summary in French. Finds that taxes became more regressive, without large efficiency gains.

Sex discrimination is embedded in the personal income tax system of the UK which favours married men and operates against married women. The view that women are men's dependants, institutionalised in the tax system, offends very many women and should have no place in a society committed to equality between the sexes.

Mortgage interest tax relief is unjustified, say Professor Roy Wilkinson, of the Sheffield University School of Management, and Margaret Wilkinson. They argue that it should be phased out.

Review of the copyright situation in 2012. What is happening before the courts; before Parliament - Bill C-11; before the Copyright Board with Access Copyright; should post secondary institutions sign licences with Access Copyright; library exceptions on the International Stage ; This was a preconference of the Canadian Library Association and took place on May 30, 2012. ; No

Presentation at the Canadian Library Association Annual Conference on May 31, 2012. ; Library exceptions on the international stage IFLA has put us there; Fair Dealing and other Exceptions in Bill C-11; What are the choices facing Post-secondary Institutions? ; Canadian Library Association ; No