Osgoode Hall Law Journal | Vol 26 | Iss 2

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Osgoode Home > Osgoode Digital Commons > Journals > OHLJ > Vol. 26 > Iss. 2 (1988)

Volume 26, Number 2 (Summer 1988)

Articles

Towards Longer Time Horizons in Personal Taxation

David Sewell

235

Considerations for the Tax Mix

Bob Hamilton, Chun-Yan Kuo, and Satya N. Poddar

259

The Impact of Changing Perceptions of Social Equity on Tax Policy: The Marital Tax Unit

Jack R. London

287

Taxing Corporate Income in the U.S. Twenty Years after the Carter Commission Report: Integration or Disintegration?

Alvin C. Warren Jr.

313

Politics, the Deficit and Tax Reform

David A. Wolfe

347

Equity and Neutrality in the International Taxation of Capital

Lorraine Eden

367

The Structure of the Sieve: Political Economy in the Explanation of Tax Systems and Tax Reform

Stanley L. Winer and Walter Hettich

409

Should the Current Tax-Transfer System be Replaced by a Flat-Rate Income Tax?

Bernard Fortin

423