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The 1987 tax reform package considered.
The urgency to undertake reform has increased over the past decade, as most major industrialized countries embarked on reforms that lowered individual and corporate tax rates, broadened tax bases, and increased emphasis on sales or value-added taxes. The White paper proposes these basic reforms and this document reviews the tax reforms' impact on individuals, and on business. Also reviews the possible effects on Canada's tax competitiveness with the US, the impact on government finances, and sales tax reform.
"The objective of the tax system is to raise the revenues needed to pay for publicly funded programs, and to do this in a way that supports economic growth and is fair to all Canadians. ..."--Introduction.