Jonathan R Kesselman
Biographic Data
| ID | 1218484 |
|---|---|
| NAME | Jonathan R Kesselman |
| GIVEN NAMES | Jonathan R |
| FAMILY NAME | Kesselman |
| SIGNATURE | KESSELMAN J R |
| AFFILIATIONS | Simon Fraser University |
| VERIFIED | No |
| TOTAL WORKS | 11 |
| TOTAL CITATIONS | 8 |
| AUTHOR COUNT | 11 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1976 |
| LATEST PUBLICATION YEAR | 2011 |
| H-INDEX | 2 |
Consumer Impacts of BC's Harmonized Sales Tax
Introduction of the harmonized sales tax has upset much of the BC public, particularly for its perceived impact on the cost of living. This study examines misconceptions over the coverage, operation, and consumer impacts of the HST relative to the retail sales tax that it replaced; the study explains their structural and operational differences. Previous forecasts of the consumer impacts are reviewed and tested by the first quantitative analysis …
Policies to Stem the Brain Drain
Economics versus Politics in Canadian Payroll Tax Policies
In recent years the federal government has increased its reliance on payroll taxes. This approach is revealed most directly in Employment Insurance premiums but also emerges in planned increases for Canada Pension Plan premiums. Economic criteria support these moves to the extent that premiums are strongly linked to benefit entitlements. However, much of the EI and increased CPP premiums are unrelated to benefits and thus constitute general payro…
Fairness in Taxation
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
The Child Tax Benefit
Innovation in Public Debt Management to Reduce the Federal Deficit
By implementing new methods of debt management, the government of Canada could significantly reduce its largest outlay, debt service costs. This paper assesses the advantages, operation, and economics of one such innovation--U.S.-dollar denominated treasury bills (USDTBs). Average annual savings from USDTBs could range from $250 million to more than $1 billion, depending upon how they were applied and economic circumstances. Any exchange rate los…
The Royal Commission's Proposals for Income Security Reform
Jonathan R. Kesselman, The Royal Commission's Proposals for Income Security Reform, Canadian Public Policy / Analyse de Politiques, Vol. 12, Supplement: The Macdonald Report: Twelve Reviews / Le Rapport Macdonald: Douze Analyses (Feb., 1986), pp. 101-112
Financing Canadian Unemployment Insurance
Taxpayer Behavior and the Design of a Credit Income Tax
Mortgage Policies for Financial Relief in Inflationary Periods
High interest rates pose special problems for the financing of home-ownership. A critical public awareness of these difficulties arose with the record interest rate peaks of early 1980. However, the fundamental problem continues with the more moderate, but still high interest rates that accompany continued inflation. This study examines how a new mortgage instrument could ease the financial strains on borrowers in inflationary periods. The propos…
Redistribution and the Welfare System
Policies to Stem the Brain Drain
The Royal Commission's Proposals for Income Security Reform
Jonathan R. Kesselman, The Royal Commission's Proposals for Income Security Reform, Canadian Public Policy / Analyse de Politiques, Vol. 12, Supplement: The Macdonald Report: Twelve Reviews / Le Rapport Macdonald: Douze Analyses (Feb., 1986), pp. 101-112
Fairness in Taxation
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
Redistribution and the Welfare System
Mortgage Policies for Financial Relief in Inflationary Periods
High interest rates pose special problems for the financing of home-ownership. A critical public awareness of these difficulties arose with the record interest rate peaks of early 1980. However, the fundamental problem continues with the more moderate, but still high interest rates that accompany continued inflation. This study examines how a new mortgage instrument could ease the financial strains on borrowers in inflationary periods. The propos…
Taxpayer Behavior and the Design of a Credit Income Tax
Financing Canadian Unemployment Insurance
The Royal Commission's Proposals for Income Security Reform
Jonathan R. Kesselman, The Royal Commission's Proposals for Income Security Reform, Canadian Public Policy / Analyse de Politiques, Vol. 12, Supplement: The Macdonald Report: Twelve Reviews / Le Rapport Macdonald: Douze Analyses (Feb., 1986), pp. 101-112
Innovation in Public Debt Management to Reduce the Federal Deficit
By implementing new methods of debt management, the government of Canada could significantly reduce its largest outlay, debt service costs. This paper assesses the advantages, operation, and economics of one such innovation--U.S.-dollar denominated treasury bills (USDTBs). Average annual savings from USDTBs could range from $250 million to more than $1 billion, depending upon how they were applied and economic circumstances. Any exchange rate los…
The Child Tax Benefit
Fairness in Taxation
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
Economics versus Politics in Canadian Payroll Tax Policies
In recent years the federal government has increased its reliance on payroll taxes. This approach is revealed most directly in Employment Insurance premiums but also emerges in planned increases for Canada Pension Plan premiums. Economic criteria support these moves to the extent that premiums are strongly linked to benefit entitlements. However, much of the EI and increased CPP premiums are unrelated to benefits and thus constitute general payro…
Policies to Stem the Brain Drain
Consumer Impacts of BC's Harmonized Sales Tax
Introduction of the harmonized sales tax has upset much of the BC public, particularly for its perceived impact on the cost of living. This study examines misconceptions over the coverage, operation, and consumer impacts of the HST relative to the retail sales tax that it replaced; the study explains their structural and operational differences. Previous forecasts of the consumer impacts are reviewed and tested by the first quantitative analysis …
Economics (10 works) · Business (8 works) · Fiscal Policy and Economic Growth (5 works) · Canadian Policy and Governance (4 works) · Public economics (4 works) · Finance (3 works) · Gender, Labor, and Family Dynamics (3 works) · Law (3 works) · Political science (3 works) · Actuarial science (2 works)