Tax fairness in Canadian government budgets: How fair is ‘fair’?

@inproceedings{Farrar2011TaxFI,
  title={Tax fairness in Canadian government budgets: How fair is ‘fair’?},
  author={Jonathan Farrar},
  year={2011}
}
This paper analyzes how accounting information is used in the presentation of the tax fairness construct in Canadian government budgets from 1997 to 2000. The paper adopts a sociological approach to understanding budgeting, and integrates the theoretical basis for fairness into the analysis. It builds on a stream of accounting and public policy literature that suggests that governments may be promoting tax fairness in part to induce trust and improve the social norm of tax compliance. Tax… CONTINUE READING