Taxation and the distribution of income
著者
書誌事項
Taxation and the distribution of income
（Research studies of the Fair Tax Commission of Ontario）
University of Toronto Press, c1994
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注記
"Published by University of Toront Press in cooperation with the Fair Tax Commission of Ontario"
Includes bibliographical references
内容説明・目次
内容説明
The first paper in this volume reviews and synthesizes the tax incidence literature and presents the results of a microsimulation analysis of total tax incidence in Ontario. The remaining two papers focus more intensely on the upper and lower tails of the income spectrum and how the tax system impacts on these individuals and families. The latter study examines the interrelationships between tax and transfer systems and how they jointly affect the well-being of low-income families.
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