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Frontmatter -- Contents -- Figures and Tables -- The Commission -- Acknowledgements / Townson, Monica -- Introduction -- Overview of the Tax System -- Part One: Principles of the Tax System -- Part Two: The Context for Tax Reform -- Part Three: Where We Are -- Key Issues in Tax Fairness -- Part Four: Enhancing Democratic Accountability -- Part Five: Defining the Tax Unit Fairly -- Part Six: Social Policy Issues and the Tax System -- Part Seven: Enhancing Progressivity in the Tax System -- Part Eight: The Tax System and Economic Activity in Ontario -- Part Nine: Issues in Consumption Taxation -- Part Ten: The Natural Environment and Taxation -- Part Eleven: Financing Local Government in Ontario -- Part Twelve: The Tax Mix -- Part Thirteen: Aboriginals and Taxation in Ontario -- Impact and Implementation -- Consolidated Recommendations -- Appendices -- Commissioners' Personal Comments / Berman, Jayne / Blundell, W.R.C. / Brooks, Neil / Couzin, Robert / Giampietri, Susan / Kitchen, Brigitte / Nelson, Fiona / Poddar, Satya -- References -- Commission Staff

Major economic and social developments that will determine the context for tax reforms in the 1990s are the subject of this volume. They include the globalization of markets, free trade arrangements, changing technology and production processes, macro-economic policies and conditions in Canada, and population growth and changes in demographic structure

The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head's excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines