Footnote:
In: Charles Beach, Bev Dahlby, Paul Jobson (eds.), The 2009 Federal Budget: Challenge, Response and Retrospect (Queens University Press, ON)
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 8, 2009 erstellt
Description:
This paper will describe the tax policy changes in the 2009 Budget, highlighting the motivation (perceived or stated), the context, and perceived effect for each change. It will also comment, where appropriate, on the stimulus effect of the change. In reviewing the table a general observation quickly emerges: the tax policy changes contained in Budget 2009 included not only changes that appear to have been proposed with one or more of the three criteria for its stimulus plan in mind but it also included changes that reflect the government's general approach to taxation over the last decade. In particular, there are a number of changes that are neither targeted nor temporary and several are measures that have been taken in previous budgets during period of economic growth