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Articles 1 - 5 of 5
Full-Text Articles in Tax Law
Taxation And Inequality In Canada And The United States: Two Stories Or One?, Richard M. Bird, Eric M. Zolt
Taxation And Inequality In Canada And The United States: Two Stories Or One?, Richard M. Bird, Eric M. Zolt
Osgoode Hall Law Journal
Canada and the United States have both experienced a substantial increase in income inequality over the last several decades. In this article, we examine the complex interaction of income inequality with tax and transfer systems in Canada and the United States. We begin by comparing the data on taxation and expenditure to understand the similarities and differences between the two countries. We then consider how changes to tax and transfer policies have affected the levels of inequality in both countries. The article concludes by offering some policy recommendations that each country may consider to address the increasing levels of inequality.
Tax Law Within The Larger Legal System, J. Scott Wilkie, Peter W. Hogg
Tax Law Within The Larger Legal System, J. Scott Wilkie, Peter W. Hogg
Osgoode Hall Law Journal
Tax law may be viewed as occupying its own universe, even though tax funds the implementation of public policies that animate Canadian society. This article reminds us that tax law must respond to basic rule-of-law norms in spite of overarching and well-meaning policy goals. It adopts reference points featured in recent cases. One is the Charter, which limits penalties that can be imposed on non-compliant taxpayers and tax advisers without adhering to due process safeguards. Another is the impact of international arrangements among countries in a global business environment to guide consistent regulatory responses and to identify and share information. …
The Responsibility Of Judges In Interpreting Tax Legislation: Japan’S Experience, Yoshihiro Masui
The Responsibility Of Judges In Interpreting Tax Legislation: Japan’S Experience, Yoshihiro Masui
Osgoode Hall Law Journal
This essay examines the Japanese judiciary’s approach to statutory interpretation of tax legislation in Japan. Its goal is to provide a positive, rather than normative, analysis of current Supreme Court of Japan (SCJ) tax jurisprudence. The analysis demonstrates that SCJ justices generally employ a literal approach when interpreting tax legislation, but with due regard to the objective and purpose of specific statutory provisions. This does not mean that SCJ justices constrain their reasoning based on an originalist approach to statutory interpretation. The analysis instead demonstrates that they make their own judgments, taking into account both the plain meaning of the …
Uncovering Women In Taxation: The Gender Impact Of Detaxation, Tax Expenditures, And Joint Tax/Benefit Units, Kathleen A. Lahey
Uncovering Women In Taxation: The Gender Impact Of Detaxation, Tax Expenditures, And Joint Tax/Benefit Units, Kathleen A. Lahey
Osgoode Hall Law Journal
Women have made great progress in gaining individual civil and political rights since the 1800s. However, for nearly a century, the use of couple-based tax and benefit provisions has increased steadily, enshrouding women in new and extensive forms of fiscal coverture that run counter to democratic ideals of economic equality. While the pros and cons of joint taxation have been well-rehearsed, the reality is that between unequal distributions of new and old varieties of tax and benefit items to women and men and the continued expansion of joint tax and benefit items in recent decades, Canada’s tax and transfer system …
What Kind Of Corporation Tax Regime?, Sijbren Cnossen
What Kind Of Corporation Tax Regime?, Sijbren Cnossen
Osgoode Hall Law Journal
This article explores the taxation of corporations in the wider context of capital income taxation. The article discusses pros and cons of various income-based and cash-flow forms of corporation tax (CT) and concludes that the dual income tax (DIT), which taxes all capital income at the proportional CT rate, is to be preferred over other forms of taxing capital income. The DIT is best attuned to the reality of capital mobility and is not held hostage by the higher tax on labour income. Levied at a uniform flat rate, the DIT minimizes opportunities for tax arbitrage.