Summary: Four test questions as to the desirability of any mode taxation: is it equitable; is it convenient to collect; can it be collected economically; and is it conducive to the public benefit? Explores the application of these questions to the Ontario business tax, with the conclusion that it is unsatisfactory.
Publication Date: June 18, 1918
Publication Format: Bulletins
Publication Series: Bulletins (1914-1936)
Document Number: 67
Subject: Taxes
Tags: Industry, Inequity, Property Ownership, Taxes
Archival Information
Location: City of Toronto Archives
Fonds: 1003
Series: 973
Subseries: 1
Box: 149215
File: 61-70