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.

chapter |5 pages


part 1|3 pages

The Canadian Tax System: A Brief Overview

chapter 1|20 pages

Dimensions of the Canadian Tax System

part 2|2 pages

Flat Taxes

chapter 2|20 pages

A Classification of Flat Tax Proposals

chapter 4|28 pages

Channels of Economic Effects

chapter 5|32 pages

Economic Evaluation

part III|2 pages

Comprehensive Income Tax

part 4|2 pages

Summary Comparison of Tax Reform Proposals