The Resource Tax support for the disabled in Canada : economic principles and options for reform

Tax support for the disabled in Canada : economic principles and options for reform

Label
Tax support for the disabled in Canada : economic principles and options for reform
Title
Tax support for the disabled in Canada : economic principles and options for reform
Creator
Subject
Language
eng
Summary
This article reviews the tax treatment of disability in Canada in the light of recent proposals for reform. The analysis highlights the link between disability tax measures and income support for the elderly. It shows that the conventional principle of horizontal equity in taxation has clear implications for the design of a disability tax system, including the level and refundability of tax credits. It also considers alternative perspectives on ways to target support to the needy disabled population. It applies these principles in evaluating a number of options for reform
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 54 (2006),
http://library.link/vocab/creatorName
  • Smart, M
  • Stabile, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • handicapped persons
Label
Tax support for the disabled in Canada : economic principles and options for reform
Instantiates
Publication
Label
Tax support for the disabled in Canada : economic principles and options for reform
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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