-
The Social Contract Revisited: Tax Fairness and the Tax Mix
David G. Duff
This brief considers the concept of tax justice or fairness in relation to each of these broad goals: the collection of revenues to finance public expenditures, the regulation of social and economic behaviour, and the distribution of economic resources. With respect to the collection of revenue for public expenditures, it argues that traditional principles of taxation according to benefits received and ability to pay provide useful criteria to assess the justice or fairness of taxes for this purpose. Regarding the regulation of social and economic behaviour, principles of tax fairness necessarily assume a different character, related to the justice of the regulatory goal, the presence of a rational relationship between the tax or tax incentive and the regulatory goal, and the distributional effects produced by the tax or incentive. Finally, it contends, where a tax is designed to affect the distribution of economic resources, principles of tax fairness dissolve into broader considerations of distributive justice which determine the manner in which economic resources are fairly distributed and the respective roles of taxes and transfer payments to achieve this distributive goal. Together, the brief concludes, these principles support a mix of taxes, including benefit taxes and user fees, a broad-based consumption tax like a value-added tax, excise taxes on specific goods and services, as well as progressive income and wealth transfer taxes.
[From Tax fairness and the tax mix - ORA - Oxford University Research Archive]
-
The 2009 Annotated Bankruptcy and Insolvency Act
Lloyd W. Houlden, Geoffrey B. Morawetz, and Janis P. Sarra
-
Economic Rehabilitation: Understanding the Growth in Consumer Proposals
Janis P. Sarra
An Exploration of Fairness examines a concept that is simultaneously simple and extraordinarily complex: fairness. Simple in that we often intuitively understand situations to be fair or unfair. Complex, in that the notion of fairness is very much grounded in where we are situated, including race, gender, class, economic status, country, and life experience. There is considerable scholarship on the concept of fairness, but this volume is unique in the broad range of research disciplines that have come together to examine in depth what is meant by fairness, how it can be achieved, measured, and shared.
From its application in law, economics, and business to how it can be interpreted in cognitive neuroscience, developmental psychology, and kinesiology, it integrates the visual and performing arts as essential features of fairness. Through this interdisciplinary lens, the ethical and normative dimensions of fairness are understood, drawing on its historical and philosophical origins and its role in citizenship and political obligation. Each discipline, each chapter, informs the others to deepen our understanding of fairness.
-
Inaction and Non-Compliance: British Columbia's Approach to Women's Inequality: Submission of the BC CEDAW Group to the United Nations Committee on the Elimination of Discrimination Against Women on the Occasion of the Committee's Review of Canada's 6th and 7th Reports
Aileen Smith, Margot Young, and Shelagh Day
-
Business Organizations: Principles, Policies, and Practice - Robert Yalden, Janis Sarra, Paul D. Paton, Mark Gillen, Ronald Davis, & Mary Condon
Robert Yalden, Janis P. Sarra, Paul D. Paton, Mark Gillen, Ronald B. Davis, and Mary Condon
-
A Property Law Reader: Cases, Questions and Commentary, 2nd ed.
Bruce Ziff, Jeremy de Beer, Douglas C. Harris, and Margaret E. McCallum
-
Reaction and Resistance: Feminism, Law, and Social Change
Dorothy E. Chunn, Susan B. Boyd, and Hester Hester Lessard
The image of “backlash” is pervasive in contemporary debates about the impact of second-wave feminism on law and policy. But does it really explain the resistance to feminist initiatives for social change in contemporary culture?
In this timely volume, contributors from various disciplines analyze reaction and resistance to feminism in several areas of law and policy – child custody, child poverty, sexual harassment, and sexual assault – and in a number of institutional sites, such as courts, legislatures, families, the mainstream media, and the academy. Collectively, their studies paint a more complicated, often contradictory, picture of feminism, law, and social change than the popular image of backlash suggests.
Reaction and Resistance offers feminists and other activists empirically grounded knowledge that can be used to develop legal and political strategies for change.
-
Tax Avoidance in Canada After Canada Trustco and Mathew
David G. Duff and Harry Erlichman
In October 2005, the Supreme Court of Canada released its much-anticipated decisions in The Queen v. Canada Trustco Mortgage Co. and Mathew v. The Queen—the first cases in which the Court has specifically addressed the General Anti-Avoidance Rule (GAAR) in section 245 of the Canadian Income Tax Act. Since then, the Tax Court of Canada has released several decisions in which the GAAR has been considered and applied.
The articles in this volume reflect on these decisions and the role of a general anti-avoidance rule more generally by reviewing the decisions themselves, considering other tax avoidance cases in Canada and other countries, and considering the structure and amendment of a GAAR as a matter of legislative policy. By addressing various aspects of tax avoidance jurisprudence as well as the design and amendment of the GAAR, the book makes a positive contribution toward the interpretation and application of this provision.
Tax Avoidance in Canada after Canada Trustco and Mathew will appeal to legal theorists, economists, tax advisors, tax litigators, and judges.
[From Tax Avoidance in Canada after Canada Trustco and Mathew - Irwin Law]
-
The 2008 Annotated Bankruptcy and Insolvency Act
Lloyd W. Houlden, Geoffrey B. Morawetz, and Janis P. Sarra
-
Faster, Higher, Stronger: Preventing Human Trafficking at the 2010 Olympics
Benjamin Perrin and The Future Group
Printing is not supported at the primary Gallery Thumbnail page. Please first navigate to a specific Image before printing.
