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Full-Text Articles in Law
Feminism, Law, And Public Policy: Family Feuds And Taxing Times, Susan B. Boyd, Claire F. L. Young
Feminism, Law, And Public Policy: Family Feuds And Taxing Times, Susan B. Boyd, Claire F. L. Young
Osgoode Hall Law Journal
This article offers a retrospective analysis of feminist research on tax and family law and developments in these fields since the early 1980s. We identify the sometimes contradictory trends-both in legislation and in case law-that raise questions about the influence that feminist research has had on these areas of law. We then flag some ongoing challenges confronting feminists engaged in law reform efforts. Some common themes will emerge, but notable differences are also evident in the ways that feminist thought has played out in tax and family law.
Measuring The Effects Of Feminist Legal Research: Looking Critically At "Failure" And "Success", Lisa Philipps
Measuring The Effects Of Feminist Legal Research: Looking Critically At "Failure" And "Success", Lisa Philipps
Osgoode Hall Law Journal
No abstract provided.
Tax Treatment Of Charitable Contributions In Canada: Theory, Practice, And Reform, David G. Duff
Tax Treatment Of Charitable Contributions In Canada: Theory, Practice, And Reform, David G. Duff
Osgoode Hall Law Journal
Tax recognition for charitable contributions in Canada takes the form of a deduction where the contribution is made by a corporation or for the purpose of gaining or producing income from a business, a nonrefundable credit where individuals make qualifying gifts to eligible recipients, and a reduction or exemption from capital gains tax on gifts to eligible recipients of qualifying cultural property, publicly traded securities, or ecologically sensitive land. This article reviews different rationales for the tax recognition of charitable contributions, concluding that the most persuasive rationale is to indirectly subsidize the quasi-public goods and services that charities provide and …