The Reform of Equalization Payments
Bibliographic Data
| ID | 11968071 |
|---|---|
| Authors | Dan Usher (Department of Economics Queen's University Kingston, Ontario, corresponding author) |
| Year | 2007 |
| Volume | 33 |
| Issue | 3 |
| Pages | 337-366 |
| Publication date | 2007-09-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Canadian Public Policy (JOURNAL) |
| Journal identifiers | ISSN: 0317-0861 • E-ISSN: 1911-9917 |
| Publisher | University of Toronto Press Inc. (UTPress) (PUBLISHER) |
| DOI | 10.3138/cpp.33.3.337 |
| OpenAlex | W1981540370 |
| Language | EN |
| Citations received | 3 |
| References cited | 5 |
A reasonable and fair interpretation of the mandate for equalization payments in Section 36(2) of the Canadian Constitution would differ from the present equalization formula in these respects: (a) transfers to the poorer provinces would be financed by transfers from the richer provinces rather than from the federal government; (b) entitlement to equalization payments would depend on provincial income rather than on a tax-by-tax comparison of the provinces' many tax bases; (c) for this comparison, provincial income would include revenue accruing directly to the provincial governments as well as the private income of residents of the province; and (d) compensation would be made for the exemption of provincial resource revenue from federal income tax. The most pronounced effect of these proposals would be to transfer the greater burden of equalization payments from Ontario to Alberta which is now, by far, the richest province
Business · Economics · Entitlement (fair division · Equalization (audio · Government (linguistics · Income tax · Market economy · Microeconomics · Payment · Public economics · Revenue · Transfer payment · Welfare · Canadian Policy and Governance · Corporate Taxation and Avoidance · Taxation and Legal Issues · Finance
| Unique citing works | 3 |
|---|---|
| Citations per year | 0,2 |
| Citation span | 2011 - 2024 (14) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 3 |