Tax, borrow, and spend : financing federal spending in Canada, 1867-1990

Cover The Carleton Library Title Copyright Table of Contents List of Figures, Tables and Charts Preface and Acknowledgments Chapter 1: Introduction Aim and Scope of Study Research Strategy A Preview of the Taxing, Borrowing and Spending Story, 1867-1990 Chapter 2: A Positive Model of Revenue Structure The Need for a Theory of Revenue Structure The Political Process and Revenue Structure Factors Influencing Political Costs Political Equilibrium and the Structure of Revenues Tax Reform and Revenue Structure Changes The Causes of Tax Reform The Strategies of Tax Reform Political Equilibrium and the Hettich-Winer Model Conclusions Chapter 3: Attracting People and Building the Union: Dominion Revenue Policy, 1867-1917 Introduction Luring Immigrants and Colonies To Borrow or to Tax: That is the Question Tax Individual Incomes? Never! With an Eye on the United States Tax on Tea Avoiding Smugglers and Con Men The Joy of Taxing Sin! Robin Hood as a Baby Financing Dominion Spending, 1867-1917 Conclusions: Tax Lightly, Borrow Cheaply and Spend Chapter 4: An Overview of Dominion Revenue Policy, 1918-1990 Introduction Robin Hood Grows Up On Introducing the Income Tax On Expanding the Income Tax On Reforming the Income and Sales Taxes Modest Themes To Borrow or to Tax: Still an Important Question Joint Occupancy of the Marriage Bed Still Casting an Eye South Tax Collectors Experiment; Taxpayers Avoid Minor Melodies Conclusions: Tax, Borrow and Spend Chapter 5: Expansion of the Revenue Family: The Fecund Years, 1915-1923 Introduction The Fecund Years: A Preview The 1915-1917 War Budgets Abandoning a Policy of 50 Years: Birth of an Income Tax The 1918-1919 War Budgets A Quick Easy Delivery: Birth of a General Sales Tax Conclusions: Healthy Tax Births Chapter 6: Financing War Introduction The Borrowing Strategy In Search of the Taxing Strategy Tax Choices During Wartime Conclusions: Borrow, Tax and Spend Chapter 7: Financing Post-War Debt Reduction Introduction In Search of the Taxing Strategy Tax Choices During the Post-War Periods The Demand for Debt Reduction The Demand for Tax Reduction The Reduction in Government Spending Tax Rate Increases Income Growth and Revenue Buoyancy Conclusions: Tax and Reduce the Debt Chapter 8: Financing Depression Introduction Back to Borrowing Tax Choices During the Depression Conclusions: Choosing the Revenue Mix During the Depression Chapter 9: Financing Tax Reform Achievements, 1963-1 990 Introduction Is a Buck a Buck? 1963-1971 Indexing the Personal Income Tax, 1972-1974 Increasing Equity and Decreasing Indexation, 1981-1983 Restraint with Equity: The Policy Context The Consultative Tax Reform Strategy Achieving Restraint with Equity International Tax Competition, 1987-1988 Conclusions: Shaping Tax Reforms, 1963-1990 Chapter 10: The Deficit, the Debt and the GST Introduction Riding the Fifth Wave of Debt Creation Reforming the Sales Tax The Causes of Sales Tax Reform Earlier Attempts to Reform the Sales Tax A Consultative Tax Reform Strategy Goodbye MST; Hello GST Conclusions: Sales Tax Reform for Debt Control Chapter 11: Conclusion: Financing Federal Spending, Past, Present and Future The Contours of Revenue Structure Policy The Determinants of Political Costs Political Mistakes The Content of Revenue Structure Policy The Joys of Deficits and Borrowing The Search for New Revenue Sources: Healthy Tax Births Evolution of the Revenue Structure Revenue Structure: Back to the Future The Model Revisited The Future Taxing and Borrowing Story, 1991-2000 Appendix A: In Search of the Data of Revenue Structure Variation The Birth and Death of Taxes Changes in the Revenue Structure Future Research Agenda Appendix B: Dominion Government Expenditure, Revenue and Budget Deficit, Canada 1868-1990 Dominion Expenditure, Revenue and Budget Deficit Comparison with Other Sources of Data Dominion Financial Requirements, by Revenue Sources Composition of Total Financial Requirements Appendix C: Dominion Government Spending and Financing, Relative to National Income, Canada 1870-1989 Appendix D: Dates of Dominion/Federal General Elections, 1867-1990 Appendix E: Budget Speeches: 1867-1990 Notes Chapter 1-Chapter 11 Appendices A, B, and C References