Reflections on the Tax Legislative Process: Prelude to Reform

The Dynamic Process of Tax Reform

The tax reform literature, pioneered by Guesnerie [1977], uses static models but implicitly views tax reform as a dynamic process, i.e., as a policy-maker implementing incremental reforms over time. This paper studies tax reform in a dynamic version of the Diamond-Mirrlees-Guesnerie model and focuses on a specific aspect of the dynamic process, namely, the implications for tax reform of agents ...

Complementary and alternative medicine and the medical expense tax credit: a case for legislative reform.

Since 1942, Canada’s Income Tax Act has provided tax relief to taxpayers who spend substantial amounts of their income on out-of-pocket medical expenses. Since 1988, this relief comes in the form of a tax credit, an amount that is directly deductible against income tax payable. Not all medical expenses are eligible. In particular, the statutory scheme excludes some, but not all, medical service...

Perspectives: parity--prelude to a fifth cycle of reform.

BACKGROUND Based on 2000 Carl Taube Lecture at the NIMH Mental Health Economics Meeting. AIMS OF THE STUDY This perspective article examines the relationship between a policy of parity in financing mental health services and the future of reform in service delivery. METHODS Applying theories of static and dynamic efficiency to an understanding of parity and the evolution of mental health se...

The legislative process.

These are years of rapid change in health care. Nurses face many challenges and have many opportunities to participate in and influence the formation of health care policy. Nurse citizens can become very effective in their lobbying efforts, whether on the federal, state, or local level, when they are armed with information about the key players and the processes and their belief in what nursing...

The Truth About Tax Reform