Author Description

This document provides an overview of some of the issues the Fair Tax Commission will address in its final report to the Ontario Minister of Finance. It reviews general issues that apply to all taxes; explores some of the implications of fairness issues that have been raised; provides information on the distribution of income and wealth; surveys the economic and constitutional limits that must be taken into account when considering fair tax reform in a sub-national jurisdiction operating in an integrated world economy; and analyzes these and other issues in greater depth in relation to specific taxes.