This course focuses on the problems and theoretical issues of financing government. The major forms of taxation-personal and corporate income taxes, sales and commodity taxes and the property tax-are examined critically. In addition, the main features of Canadian fiscal federalism (intergovernmental transfers, equalization grants and revenue-sharing), are reviewed and appraised. Lect: 3 hrs. Prerequisites: ECN 504 Course Weight: 1.00 Billing Units: 1
