Few would argue that our present system of taxation in Canada is an economically efficient one. While this is not entirely surprising, considering the polemical value inherent to taxation itself, it is a contention worthy of verification. Indeed, it is the objective of this paper to scrutinize the economic efficiency of taxation, with specific regard to income tax. The work of Joseph E. Stiglitz, which will be highlighted throughout this paper, proves helpful in both elucidating the issues surrounding the economic efficiency of taxation, and some possible strategies to make it more efficient. 11 pgs. 38 f/c. 5b.
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