Volume 26, Number 3 (Fall 1988)

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Simplification and Reform

Robert Couzin

433

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Oil and Gas Taxation

John F. Helliwell, Mary E. MacGregor, Robert N. McRae, and Andre Plourde

453

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The Evolution of Canada's Tax Treaty Policy Since the Royal Commission on Taxation

Alexander J. Easson

495

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The Tax Treatment of Charities and Charitable Donations Since the Carter Commission: Past Reforms and Present Problems

Faye L. Woodman

537

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Designing an Optimal Personal Income Tax Rate Structure: Goals and Criteria

Vladimir Salzyn

577

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Stage Two Tax Reform and Housing

George Fallis

603

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The Canadian White Paper on Sales Tax Reform and the Model Value Added Tax Statute for the United States: A Comparative Analysis

Alan Schenk

629