The Resource Policy forum: Taxing for health care - the Ontario model, 2004

Policy forum: Taxing for health care - the Ontario model, 2004

Label
Policy forum: Taxing for health care - the Ontario model, 2004
Title
Policy forum: Taxing for health care - the Ontario model, 2004
Creator
Subject
Language
  • eng
  • eng
Summary
In its 2004 budget, Ontario reintroduced a health-care levy related to taxable income to finance additional expenditures on health care. This paper examines policy aspects of the new Ontario health premium (OHP) through both specific analyses of its basic features and a broader assessment in light of the benefit and ability-to-pay principles of taxation. Analysis of the basic features produces the following conclusions: over a wide range of incomes, the new tax is largely proportional to income and is neither progressive nor regressive; Ontario premiums are generally lower than Alberta and British Columbia premiums at lower income levels but exceed them at higher levels; and the OHP represents in some ways a return to the Ontario health-care premiums of the 1959-1989 period, although those premiums were collected directly from individuals outside the tax structure while the OHP forms part of the personal income tax. The rest of the paper provides a broader assessment of the OHP. The authors suggest that Ontario health-care premiums should increase with increases in future health costs. They also question whether the 2004 Ontario model for raising additional revenue for health care is based on proper principles. They argue that in principle, individuals ought to pay on a reimbursement basis for the cost of programs that benefit them in a specific way. The amount of the payment ought to be proportional to the cost of the benefit received, not to income. An income or sales tax is the appropriate revenue source only when the benefit is enjoyed by all members of society in a general, rather than a specifically quantifiable, way
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 53 (2005),
http://library.link/vocab/creatorName
  • McDonnell, T.E
  • McDonnell, D.E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • health insurance
  • ability to pay
  • tax policy
  • tax system
Label
Policy forum: Taxing for health care - the Ontario model, 2004
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2005/A-D/CANATAJO/vol.53/1_107-134.zip
Instantiates
Publication
Note
Available electronically
Note
20050615
Label
Policy forum: Taxing for health care - the Ontario model, 2004
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2005/A-D/CANATAJO/vol.53/1_107-134.zip
Publication
Note
Available electronically
Note
20050615

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