Using research conducted by the federal government's own finance department, social policy groups released the report, "Paying for Canada: Perspectives on Public Finance and National Programs." It showed that deliberate government policy to reduce taxation levels for some of the most economically advantaged groups in Canada had resulted…

Considers user charges from the perspective of (hidden) taxation theory and relevant principles (benefit, ability-to-pay, yield, neutrality, and administrative costs), based on semistructured interviews with 43 educators conducted at 18 British Columbia secondary schools. Students were offered more choices, but imposition of fees probably…

In Canada, a local school system's budget is financed from provincial grants, a local school tax, and miscellaneous revenues. The bulk of provincial grant revenue is allocated to counteract inequalities in the wealth base. Two tables and one figure display information by province. (seven references) (MLF)

The author proposes a tax target plan by which taxpayers could earmark their payments to the local public school of their choice. Several levels of this plan are described and feasibility and costs discussed. (SJL)