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Full-Text Articles in Law
Private Property And Tax Policy In A Libertarian World: A Critical Review, David G. Duff
Private Property And Tax Policy In A Libertarian World: A Critical Review, David G. Duff
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The idea that taxes involve the confiscation of private property is widely held in popular thinking and scholarly writing. This article challenges the libertarian foundations of this assumption by critically examining libertarian theories of private property and their implications for tax policy. Part II summarizes the leading libertarian theories of private property, reviewing John Locke's argument in the Second Treatise of Government and Robert Nozick's account in Anarchy, State, and Utopia. Part III examines the implications of these libertarian theories for tax policy, considering libertarian prescriptions for substantive tax measures as well as institutional arrangements that affect tax policy outcomes. …
The Abolition Of Wealth Transfer Taxes: Lessons From Canada, Australia And New Zealand, David G. Duff
The Abolition Of Wealth Transfer Taxes: Lessons From Canada, Australia And New Zealand, David G. Duff
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When the United States acted to phase-out its estate tax by 2010, it joined a small but growing group of countries which have also repealed their wealth transfer taxes. In Canada, federal gift and estate taxes were repealed in 1972 and provincial wealth transfer taxes were abolished in the 1970s and 1980s. In Australia, State and Commonwealth wealth transfer taxes were repealed in the late 1970s and early 1980s. New Zealand followed suit in the 1990s, reducing estate tax rates to zero in 1992 and repealing the tax in 1999. This paper reviews the abolition of wealth transfer taxes in …
Road Pricing In Theory And Practice: A Canadian Perspective, David G. Duff, Carl Irvine
Road Pricing In Theory And Practice: A Canadian Perspective, David G. Duff, Carl Irvine
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Like other developed countries, Canada experienced massive increases in road transportation since the end of the Second World War. At first, Canadian governments attempted to match the growing demand for road transportation by improving the quality and capacity of roads and highways - significantly increasing the extent of paved roadways and introducing a national highway system supported by federal shared-cost funding. Since the 1970s, however, Canadian governments have been less willing to invest in roads and highways, as growing environmental concerns lessened public enthusiasm for automobiles and urban expressways in particular. At the same time, government support for public transit …
Symposium On Tax Avoidance After Canada Trustco And Mathew: Summary Of Proceedings, Benjamin Alarie, Sanjana Bhatia, David G. Duff
Symposium On Tax Avoidance After Canada Trustco And Mathew: Summary Of Proceedings, Benjamin Alarie, Sanjana Bhatia, David G. Duff
All Faculty Publications
On October 19, 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 two cases from Canada's highest court addressing the general anti-avoidance rule (GAAR) in section 245 of the federal Income Tax Act. The Faculty of Law at the University of Toronto hosted a symposium on November 18, 2005, which brought together academics, practitioners, representatives of the Canada Revenue Agency, and Chief Justice Donald Bowman of the Tax Court of Canada to discuss the implications of the decisions. This article summarizes the formal presentations …