THE INDIVIDUAL AND TAX REFORM IN CANADA

Abstract

Gordon Bale examines the White Paper proposals for tax reform as they affect the individual in relation to seven basic problems arising in personal income taxation. Comparisons between the White Paper and its precursor, the Carter Report, are made where a different approach is adopted by the former. Bale notes the recent shift to an open, comprehensive and logical undertaking of tax reform, and concludes that while the result will not be a perfect tax system, it promises to be much a more equitable and rational one