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Content
2024, Volume 72, Issue 3
- 577-594 How Do Fitness Tax Credits Affect Children's Physical Activity Levels? Evidence from Canada
by Aaron M. Gamino - 599-615 Policy Forum: GAAR Revisited—A Road Map for Continued Analytical Rigour
by Pooja Mihailovich - 617-633 Policy Forum: Rethinking GAAR—Back to Basics
by Richard Krever - 635-647 Policy Forum: Sailing Beyond the Sunset? Are De Jure Control and Other Bright-Line Tests Relevant After Deans Knight and the New GAAR?
by David Ross - 649-669 Finances of the Nation: Federal and Provincial Income Support Programs for Seniors in Canada
by Tammy Schirle
2024, Volume 72, Issue 2
- 293-314 The Impact of Mandatory RRIF Withdrawals on Seniors' Income Security
by Amin Mawani - 317-327 Policy Forum: Understanding the Efficacy of Tax Credits for Charitable Donations in Canada
by Ross Hickey & A. Abigail Payne & Justin Smith - 329-346 Policy Forum: Tax Exemption for Canadian Non-Charitable Non-Profits—More Information, Please!
by Lori McMillan - 347-358 Policy Forum: Half-Siblings or Close Cousins? Contrasting Operating and Grant-Making Foundations Through a Disbursement Policy Lens
by Iryna Khovrenkov - 359-374 Policy Forum: The Registered Charity Appeals Process—More Reasons (and a Few Proposals) for Reform
by Kathryn Chan - 375-400 Finances of the Nation: The Past, Present, and Future of Fuel Taxation in Canada
by Joel Wood
2024, Volume 72, Issue 1
- 1-32 The Pivotal Role of Capital Gains in Efficient and Progressive Tax Reform
by Jonathan Rhys Kesselman - 33-64 False Statement or Omission Penalties in Canadian Tax Law
by Mark Stevens - 67-81 Policy Forum: Transparency—An Essential Condition for Ethical Behaviour in Tax Planning
by Lyne Latulippe - 83-93 Policy Forum: Using Retributive Justice To Ensure Public Trust in Canada's Tax System
by Jonathan Farrar & Tisha King - 95-105 Policy Forum: Some Reflections on Ethical Considerations in Tax Litigation
by Malcolm Gammie - 107-116 Policy Forum: Ethics and Tax Practice—We Need To Talk
by Karen Wensley - 131-182 Finances of the Nation: Survey of Provincial and Territorial Budgets, 2023-24
by David Lin
2023, Volume 71, Issue 4
- 953-983 Application de la théorie de la taxation optimale à l'impôt québécois
by Pier-André Bouchard St-Amant & Nicolas Bolduc & Judelin Michel Ducatel & Guillaume Dumais - 985-1006 "Hot Tubbing" of Expert Witnesses: Experiences in Other Jurisdictions and Expected Issues at the Tax Court of Canada
by Sam McDonald - 1007-1049 Did the Adoption of BEPS Country-by-Country Reporting Affect Multinational Tax Avoidance? Evidence from Canada
by Anis Maaloul - 1051-1052 Policy Forum: Editors' Introduction—Bright Lines in Canada's Tax System
by Kim Brooks & Kevin Milligan & Daniel Sandler - 1053-1068 Policy Forum: Judicial Line Drawing and Implications for Tax Avoidance
by Ivan Ozai - 1069-1082 Policy Forum: Cognitive Bias as a Factor in Determining the Efficiency of Sliding Scales
by Colin Romano - 1083-1094 Policy Forum: Bunching in the Political Contribution Tax Credit Schedule—Theory, Evidence, and Policy
by Ross Hickey & Justin Smith - 1095-1110 Policy Forum : Taxation spécifique des carburants — vers une indexation du taux pour en protéger son rendement?
by Luc Godbout & Michaël Robert-Angers - 1111-1124 Policy Forum: The Thresholds Set for Automobiles—Are Tax Policies Outdated in Light of New Challenges?
by Annick Provencher - 1125-1147 Finances of the Nation: The Canadian Productivity Landscape—An Overview
by Andrew Sharpe & Tim Sargent
2023, Volume 71, Issue 3
- 667-699 COVID-19 Wage Subsidy Disclosure and Firms' Contemporaneous Dividend Payouts
by Amin Mawani & Hong Fan - 701-730 Government Funding of Charities Serving Indigenous Peoples
by Rose Anne Devlin & Michela Planatscher - 735-747 Policy Forum: Constraints on Provincial Fiscal Autonomy Arising from Tax Collection Agreements
by Tommy Gagné-Dubé - 749-762 Policy Forum : Contraintes à l'autonomie fiscale des provinces découlant des Accords de perception fiscale
by Tommy Gagné-Dubé - 763-778 Policy Forum: The Quest for a Quebec Single Income Tax Report—History and Estimated Savings
by François Vaillancourt - 779-794 Policy Forum: How Does Quebec Exercise Its Fiscal Autonomy?
by Luc Godbout & Michaël Robert-Angers - 795-811 Policy Forum : Comment se matérialise l'exercice de l'autonomie fiscale du Québec?
by Luc Godbout & Michaël Robert-Angers - 813-824 Policy Forum: Subnational Taxation—A Comparison of the Tax Systems of Brazil and Canada
by George Gonzalez - 825-852 Finances of the Nation: From Bonds to Banknotes—Central Banking and Public Finances in Canada
by Trevor Tombe
2023, Volume 71, Issue 2
- 355-386 Strategic Narratives in International Tax Policy Making: BEPS Action 1 and the Stability Argument
by Victoria Plekhanova & Chris Noonan - 389-404 Policy Forum: The Effects of Indexation and Inflation on Tax System Design
by Jeff Hansen & Devan Mescall & Graham Purse - 405-413 Policy Forum: The Impact of a Rise in Inflation on Marginal Effective Tax Rates on Corporate Capital
by Kenneth J. McKenzie - 415-428 Policy Forum: Inflation Indexation and Capital Gains Tax Reform
by Melville McMillan - 429-444 Policy Forum: Pensions, Retirement Incentives, and the Role of Inflation
by Tammy Schirle - 445-469 Corporate Minimum Tax Options
by Jack M. Mintz & V. Balaji Venkatachalam - 471-487 The Implications of Pillar Two for Corporate Tax Reform
by Robin Boadway & Jean-François Tremblay - 489-516 MNEs' Incentives Under a Global Minimum Tax Based on Accounting Standards
by Amin Mawani - 523-541 Finances of the Nation: Is the CWB Enhancement Achieving Its Dual Objective of Supporting Income and Incentivizing Work? The Effects for Couples in Ontario and Quebec
by Luc Godbout & Suzie St-Cerny
2023, Volume 71, Issue 1
- 1-32 "Tax-Free": The Effect of a Heuristic Cue on the Choice Between a TFSA and an RRSP
by Leslie Berger & Jonathan Farrar & Ruth Pogacar & Lu Y. Zhang - 39-57 Policy Forum: The Income Taxation of Crypto Contracts
by Colin Romano - 59-71 Policy Forum: Digital Asset Mining and GST—Tax Policy Versus Public Policy
by David Douglas Robertson & Selena Ing - 73-81 Policy Forum: Canada's Proposed Cryptoasset Legislation
by Robert G. Kreklewetz & Laura J. Burlock - 83-99 Policy Forum: Non-Fungible Tokens and Their Income Tax Treatment
by Laura Gheorghiu - 103-136 Introducing a Global Minimum Tax (Pillar Two) in Canada: Some Knowns and Unknowns
by Jinyan Li - 137-158 Canadian QDMTT Challenges
by Jinyan Li & Angelo Nikolakakis & Jean-Pierre Vidal - 159-188 The Revised Case of IP Regimes Under the GloBE Rules: A Canadian Perspective
by Lyne Latulippe & Christine Ally & Julie S. Gosselin - 189-207 Implementing Pillar Two: Potential Conflicts with Investment Treaties
by Catherine Brown & Elizabeth Whitsitt - 217-272 Finances of the Nation: Survey of Provincial and Territorial Budgets, 2022-23
by David Lin
2022, Volume 70, Issue Supplement
- 1-2 Foreword
by Heather Evans - 3-4 Avant-propos
by Heather Evans - 5-42 The Size, Growth, and Composition of Government: Analysis and Evidence for Canada and the United States
by François Vaillancourt & Robert D. Ebel - 43-67 Devising Administrative Policies for Improving Tax Compliance
by James Alm - 69-96 Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda
by Roy Bahl & Jorge Martinez-Vazquez - 97-132 Financing Local Government and Development in Canada in the Aftermath of a Global Pandemic: Continuity and Change
by Almos T. Tassonyi - 133-158 Property Taxes in the Real World
by Enid Slack - 159-184 Excise Taxation To Preserve Health and To Protect the Environment: A Review
by Sijbren Cnossen - 185-208 The Wealth Tax and the Tax Mix
by Robin Boadway & Pierre Pestieau - 209-229 All in the Family: Assessing Need in the Fiscal Unit
by Kevin Milligan - 231-255 The Global Corporate Minimum Tax: A Cure or Not?
by Jack M. Mintz - 257-290 Public Finance in the Real World: Through the Lens (Down the Rabbit Hole?) of Transfer Pricing
by Scott Wilkie & Lorraine Eden - 291-334 Personal Income Taxes in the Middle East and North Africa: Prospects and Possibilities
by Mario Mansour & Eric M. Zolt - 335-354 Public Finance in the Real World: More Questions Than Answers—An Appreciation of Richard Bird's Contributions to the VAT Through Collaboration
by Pierre-Pascal Gendron
2022, Volume 70, Issue 4
- 747-784 Corporate Dividend Policy and Tax Avoidance
by Mark Anderson & Muhammad Kabir & Harun Rashid & Hussein Warsame - 785-810 The Legitimizing Effects of the OECD's Fairness-Based Narratives
by Victoria Plekhanova - 815-825 Policy Forum: Reflections on the Greater Vancouver Real Estate Market—A No-Win Situation for Government Policy
by Hugh Woolley - 827-842 Policy Forum: Revisiting the Principal Residence Exemption and Public Support for Reducing the Home Ownership Tax Shelter
by Paul Kershaw - 843-859 Policy Forum: The Prevalence of Low Income Tax Payments Among Owners of Expensive Homes in Vancouver and Toronto
by Thomas Davidoff & Paul Boniface Akaabre & Craig Jones - 861-884 Policy Forum: Who Needs Property Tax Deferral?
by Frances Woolley - 885-893 Finances of the Nation: Mitigating the Economic Impacts of Population Aging on Growth and Public Revenues—Can the Tax Mix Help?
by Bertrand Achou & Yann Décarie & Luc Godbout & Pierre-Carl Michaud & Julien Navaux & Suzie St-Cerny
2022, Volume 70, Issue 3
- 495-561 Duha Printers Revisited: Issues Regarding Corporate Control
by Roger Taylor & Marie-Claude Marcil - 563-593 Is Revenue Neutrality in Carbon Taxation Possible in Practice? Lessons from the Canadian Experience
by Joel Wood - 599-613 Policy Forum: Tax Expenditures—Lessons from the Elimination of Ontario's Tuition and Education Tax Credits
by Christine Neill & Tracy Snoddon - 615-626 Policy Forum: Does Non-Filing Hinder Access to the Canada Learning Bond for Low-Income Families?
by Jennifer Robson - 627-642 Policy Forum: Five Reasons To Be Skeptical About the Repayment of Canada's Student Loans Through the Tax System
by Christine Neill & Saul Schwartz - 643-657 Finances of the Nation: The Impact of COVID-19 on Provincial and Local Government Finances
by Ayaka Behro & Michael Smart
2022, Volume 70, Issue 2
- 303-333 Taxes Through the Reciprocity Lens
by Victoria Plekhanova - 337-345 Policy Forum: Some Technology for Tax Lawyers
by Ian Caines - 361-373 Policy Forum: How Canada Could Benefit from E-Invoicing for GST/HST Purposes
by Melina Rocha - 375-396 Finances of the Nation: Is There Tax Convergence Among OECD Countries?
by Luc Godbout & Michaël Robert-Angers
2022, Volume 70, Issue 1
- 1-33 Designing an Equitable Border Carbon Adjustment Mechanism
by Ivan Ozai - 41-56 Policy Forum: Border Carbon Adjustments—Four Practical Challenges
by Ken Boessenkool & Mike Moffatt & Aaron Cosbey & Michael Bernstein - 57-72 Policy Forum: Trade Policy Pain for Marginal Climate Gain? The Complex Case for Border Carbon Adjustments in Canada
by Meredith B. Lilly & Emily M. Walter & Dev Balkissoon - 73-95 Policy Forum: Carbon Taxes and Fiscal Federalism in Canada—A New Wrinkle to an Old Problem
by Tracy Snoddon - 97-109 Policy Forum: Cross-Border and Multijurisdictional Issues in Carbon Taxation—Carbon Pricing and the Income Tax
by Allison Christians
2021, Volume 69, Issue 4
- 1027-1097 Equitable Rescission of Contracts for Mistake in Canada After Great Peace: Whither Solle v. Butcher?
by Joel Nitikman - 1099-1150 Reimagining Section 94.1: The Offshore Investment Fund Property Rule
by David Cade - 1151-1155 Policy Forum: Editors' Introduction—The Rate of Taxation on Capital Gains
by Frances Woolley & Alan Macnaughton & Kevin Milligan & Daniel Sandler - 1157-1174 Policy Forum: Inequity and Inefficiency in the Tax Treatment of Capital Gains
by Michael Smart & Sobia Hasan Jafry - 1175-1192 Policy Forum: The Real Concentration of Capital Gains in Canada—A Longitudinal Analysis
by Tommy Gagné-Dubé & Matis Allali & Luc Godbout & Antoine Genest-Grégoire - 1193-1212 Policy Forum : La concentration réelle des gains en capital au Canada — Une analyse longitudinale
by Tommy Gagné-Dubé & Matis Allali & Luc Godbout & Antoine Genest-Grégoire - 1213-1230 Policy Forum: The Australian Experience with Preferential Capital Gains Tax Treatment—Possible Lessons for Canada
by John Minas & Youngdeok Lim & Chris Evans & François Vaillancourt - 1231-1250 Policy Forum: The Taxation of Capital Gains—Principles, Practice, and Directions for Reform
by Arun Advani - 1251-1284 International Tax Planning: A Perspective on the Principal Purpose Test
by Angelo Nikolakakis - 1285-1292 Selected US Tax Developments: Impact of US Tax Proposals on Canadians Investing in the United States
by Peter A. Glicklich & Zachary Kling - 1293-1311 Current Tax Reading
by Kim Brooks & Michael Veall
2021, Volume 69, Issue 3
- 687-743 Statute-Barred Date: Why Isn't There Always One?
by Grace Chow & Henry Shew - 745-790 Income Tax Complexity Faced by Multinational Corporations: A Comparative Study of Canada, the United States, and Other Selected OECD Countries
by Susann Sturm - 799-812 Policy Forum: A Critical Analysis of Property Taxation Under the First Nations Fiscal Management Act as a Self-Government Tool
by Audrey Boissonneault - 829-833 Policy Forum: In Defence of the First Nations Fiscal Management Act
by André Le Dressay - 835-855 Policy Forum: Establishing an Urban Reserve—Property Tax Challenges and Opportunities
by Mike Icton & Devan Mescall - 857-872 Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned
by Kate McCue & Bill McCue - 873-887 Policy Forum: First Nation Property Taxation and Governance in British Columbia
by Ross Hickey - 889-920 Finances of the Nation: The Evolution of Health Expenditures in Canada, 1926-2019
by Livio Di Matteo
2021, Volume 69, Issue 2
- 357-389 Corporate Income Shifting in an Era of Tax Multilateralism: The Impact of Exchange-of-Information Agreements
by Devan Mescall & Paul Nielsen - 391-445 India's Goods and Services Tax: A Unique Experiment in Cooperative Federalism and a Constitutional Crisis in Waiting
by Ajitesh Kir - 453-473 Policy Forum: Sagaz at 20—Evaluating Employment and Independent Contractor Relationships in a Changing World
by Graham Purse - 475-486 Policy Forum: Non-Standard Employment and Canada's Initial Pandemic Response
by Wei Cui - 487-511 Policy Forum: Write It Off (and Start Again)—Adapting Home Office Deductions for the Digital Era
by Bhuvana Rai - 513-527 Policy Forum: Promoting Tax Compliance by Regulating the Digital Economy—Quebec's Uber Initiative
by Michaël Robert-Angers & Luc Godbout - 545-557 Policy Forum: Tax, Social Security, and Employment Status—Removing the Distortions in the United Kingdom
by Judith Freedman - 559-574 Policy Forum: Future Workforce Models—Enabling the Shift
by Guy Jason & Shivani Joshi - 575-593 Finances of the Nation: Net Income Tax Rates and the Changing Progressivity of the Cash Tax/Transfer System
by Tahsin Mehdi & Brian Murphy
2021, Volume 69, Issue 1
- 1-33 The Permissibility of Surplus Stripping: A Brief History and Recent Developments
by Eytan Dishy & Chris Anderson - 35-82 Vertical Sharing and Horizontal Distribution of Federal-Provincial Transfers in Canada, 1983-2018
by Deepak Sethia - 87-98 Policy Forum: Should the Canada Revenue Agency Also Be a Social Benefits Agency?
by Jennifer Robson & Saul Schwartz - 99-114 Policy Forum: Re-Envisaging the Canada Revenue Agency—From Tax Collector to Benefit Delivery Agent
by Gillian Petit & Lindsay M. Tedds & David Green & Jonathan Rhys Kesselman - 115-129 Policy Forum: Improving the Canada Revenue Agency's Delivery of Social Benefits—A Practitioner's Perspective
by Hugh Neilson - 145-215 Finances of the Nation: Survey of Provincial and Territorial Budgets, 2020-21
by David Lin
2020, Volume 68, Issue 4
- 931-986 Interest Relief on Income Tax Debts: Canada Versus the United States
by Michael H. Lubetsky - 987-1007 Tax Literacy: A Canadian Perspective
by Anthony Pham & Antoine Genest-Grégoire & Luc Godbout & Jean-Herman Guay - 1009-1029 Policy Forum: Crisis, Cleanup, and the Prospect of Long-Term Fiscal Change
by Shirley Tillotson - 1035-1052 Policy Forum: The GST/HST Obligations of Non-Resident E-Commerce Firms—Jurisprudence and Policy
by Nicholas Shatalow - 1053-1067 Policy Forum: Carrying On About Carrying On Business: A Response to "The GST/HST Obligations of Non-Resident E-Commerce Firms"
by Zvi Halpern-Shavim - 1069-1082 Policy Forum: Much Ado About Doing Not Much: Some Reflections on the Jurisdiction To Tax Business Transactions
by Malcolm Gammie - 1083-1122 Finances of the Nation: Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19
by Trevor Tombe
2020, Volume 68, Issue 3
- 751-800 Taxpayer Non-Compliance with Input Tax Credit Rules: Data and Policy Options for Canada
by Cody Kessler - 801-832 Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance
by Viswanath Umashanker Trivedi & Amin Mawani - 833-833 Policy Forum: Editors' Introduction—Wealth Taxation
by Kevin Milligan & Alan Macnaughton - 835-850 Policy Forum: The Case for an Annual Net Wealth Tax
by Andrew Jackson & Toby Sanger - 851-862 Policy Forum: Taxing Wealth Transfers in Canada Using an Accession Tax
by Graham Purse - 863-890 Finances of the Nation: The Economic Response of Governments in Canada to COVID-19 in the First Three Months of the Crisis
by Julie S. Gosselin & Luc Godbout & Tommy Gagné-Dubé & Suzie St-Cerny - 891-908 Current Cases
by Ehsan Wahidie & David C. Nathanson & Martin Sorensen & Hennadiy Kutsenko - 909-929 Current Tax Reading
by Jinyan Li & Alan Macnaughton
2020, Volume 68, Issue 2
- 409-438 The Death of the Tariff: A Review of the Tax Court's Discretionary Approach to Costs Awards
by Derrick Hosanna & Erica Hennessey - 439-476 Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration
by John Bevacqua - 477-479 Policy Forum: Editors' Introduction—Election Platform Costing by the Parliamentary Budget Officer
by Alan Macnaughton & Kevin Milligan - 481-490 Policy Forum: Assessing Party Platforms for Fiscal Credibility in the 2019 Federal Election
by Mostafa Askari & Kevin Page - 491-504 Policy Forum: Independent Platform Costing—Balancing the Interests of the Public and Parties
by Scott Cameron - 505-515 Policy Forum: Public Costing of Party Platforms—Learning from International Experience
by Jennifer Robson & Mark Jarvis - 517-537 A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation
by Richard Krever - 539-578 GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand
by Thaddeus Hwong & Jinyan Li - 579-611 General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar's "Building a Better GAAR"
by David G. Duff - 613-629 Ahead by a Century: Tim Edgar, Machine-Learning, and the Future of Anti-Avoidance
by Benjamin Alarie
2020, Volume 68, Issue 1
- 1-31 The Evaluation of Job Tax Incentives: An Analysis of a Regional Tax
by Alessandro Zeli - 35-47 Policy Forum: Tax Reform in Canada's 43rd Parliament—Politics, Policy, and Second-Best Choices
by Sean Speer - 49-67 Policy Forum: Expenditures, Efficiency, and Distribution—Advice for Canada's 43rd Parliament
by Rob Gillezeau & Trevor Tombe - 69-97 The Future of Work: The Gig Economy and Pressures on the Tax System
by Celeste M. Black - 99-124 Automation and Workers: Re-Imagining the Income Tax for the Digital Age
by Jinyan Li & Arjin Choi & Cameron Smith - 125-142 Tim Edgar: The Accidental Comparatist
by Kim Brooks - 143-168 Moving to a More "Certain" Test for Tax Residence in Australia: Lessons for Canada?
by Michael Dirkis - 185-250 Finances of the Nation: Survey of Provincial and Territorial Budgets, 2019-20
by David Lin
2019, Volume 67, Issue 4
- 903-945 Contracting for Tax Room: The Law and Political Economy of Tax-Point Transfers
by Rory Gillis - 947-979 Did the Adoption of IFRS Affect Corporate Tax Avoidance?
by Oliver Nnamdi Okafor & Akinloye Akindayomi & Hussein Warsame - 983-1010 Policy Forum: Newfoundland and Labrador's Debt Strategy—Waiting for a Saviour or Godot?
by Wade Locke & Douglas May - 1011-1024 Policy Forum: Is New Brunswick Heading over the Fiscal Cliff?
by Richard Saillant & Herb Emery - 1025-1037 Policy Forum : Dette du Québec — Dompter la bête
by Luc Godbout - 1039-1050 Policy Forum: Quebec's Debt—Taming the Beast
by Luc Godbout - 1051-1076 The Relationship Between Restrictions on the Deduction of Interest Under Canadian Law and Canadian Tax Treaties
by Brian J. Arnold - 1077-1105 The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future
by Michael Kobetsky - 1107-1134 Value Creation: A Constant Principle in a Changing World of International Taxation
by Jinyan Li & Nathan Jin Bao & Huaning (Christina) Li - 1135-1152 The Digital Services Tax on the Verge of Implementation
by Wei Cui - 1153-1178 A New Global Tax Deal for the Digital Age
by Allison Christians & Tarcisio Diniz Magalhaes - 1179-1199 Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects
by Arthur J. Cockfield - 1201-1213 Finances of the Nation: Taxing Wages in Canada, 2001-2018
by Ken McKenzie
2019, Volume 67, Issue 3
- 499-531 Income Tax Disputes Involving Loss Years: Pitfalls, Foibles, and Possible Reforms
by Michael H. Lubetsky - 533-579 Subsidies and Value-Added Tax: A Comparative Study of Law and Practice in Canada and the European Union
by Robert F. van Brederode & Simon B. Thang - 581-611 Suing the Canada Revenue Agency in Tort
by Amir A. Fazel - 623-642 The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument
by Richard M. Bird - 643-666 Rationalizing the Canadian Income Tax System
by Robin Boadway - 667-692 Navigating Disruption: The Politics of Business Tax Reform as Two-Level Game
by Geoffrey Hale - 693-710 The Future of the Progressive Personal Income Tax: How High Can It Go?
by Kevin Milligan - 711-727 A Supplemental Expenditure Tax for Canada
by Victor Thuronyi - 729-753 Extranational Taxation: Canada and UNCLOS Article 82
by Micah Burch - 755-773 Finances of the Nation: Tax Expenditures in Canada--Historical Estimates and Analysis
by John Lester
2019, Volume 67, Issue 2
- 281-308 Disputing Denied Downward Transfer-Pricing Adjustments
by Daniel Sandler & Lisa Watzinger - 309-333 An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs
by Leslie Berger & Jonathan Farrar & Lu Zhang - 335-347 Policy Forum: Structural Deficits and Long-Term Fiscal Consequences for the Federal Government--Some Observations and Advice
by Francis Fong & Fred O'Riordan
2019, Volume 67, Issue 1
- 1-22 Non-Residents and Capital Gains Tax in Australia
by Richard Krever & Kerrie Sadiq - 27-39 Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line
by Peter Harris & Michael Keen & Li Liu - 41-55 Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?
by Philip Bazel & Jack Mintz
2018, Volume 66, Issue 4
- 761-807 Electing into a Value-Added Tax: Evidence from Ontario Microentrepreneurs
by Emily A. Satterthwaite - 809-846 Proportionality and the Train of Inquiry in Tax Court Discovery: A Search for the End of the Line
by David Jacyk & Pooja Mihailovich - 847-869 Policy Forum: Equalization and Canada's Fiscal Constitution--The Tie That Binds?
by Richard M. Bird - 871-917 Finances of the Nation: "Final and Unalterable"--But Up for Negotiation: Federal-Provincial Transfers in Canada
by Trevor Tombe
2018, Volume 66, Issue 3
- 511-547 Interregional Fiscal Flows and Horizontal Fiscal Equalization in India, 2001-2015
by Deepak Sethia - 553-572 Policy Forum: Taxing Non-Residents' Residences--A Critical View of the Laws Behind the New Realty Taxes in British Columbia and Ontario
by Noah Sarna & Zheting Su - 573-584 Policy Forum: Vancouver's Property Taxes in Perspective
by Thomas Davidoff - 585-604 Policy Forum: A Tax Shift--The Case for Rebalancing the Tax Treatment of Earnings and Housing Wealth
by Paul Kershaw
2018, Volume 66, Issue 2
- 269-307 Interaction of the Foreign Affiliate Surplus and Safe-Income Regimes: Selected Anomalies, Issues, and Planning Considerations
by Jim Samuel - 309-347 VAT/GST Thresholds and Small Businesses: Where To Draw the Line?
by Yige Zu - 351-362 Policy Forum: Why Canada Needs a Comprehensive Tax Review
by Fred O'Riordan