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Social Security, Taxation Law, And Redistribution: Directions For Reform, Alison Mcclelland, Rick Krever
Social Security, Taxation Law, And Redistribution: Directions For Reform, Alison Mcclelland, Rick Krever
Osgoode Hall Law Journal
While it is now generally accepted that some redistribution of economic power is a legitimate goal of government, there is no consensus as to the type of redistribution that should be pursued. In the absence of a clear redistributive goal, it is impossible to evaluate critically current law, or make recommendations. for change. In the first part of this article, we examine alternative models of redistribution and advocate a preferred model, namely, redistribution to promote equality of opportunity and to recognize periods of vulnerability. We then evaluate the operation of Australian social security law and taxation law in light of …
The Changing Structure Of The Canadian Tax System: Accommodating The Rich, Neil Brooks
The Changing Structure Of The Canadian Tax System: Accommodating The Rich, Neil Brooks
Osgoode Hall Law Journal
The Canadian tax system underwent fundamental reform in the late 1980s. The principal effect of this reform has been to disable the tax system as an effective policy instrument for the redistribution of income. The fact that these reforms were an integral part of the larger neoconservative agenda to roll back the economic borders of the state and shift more power from the public to the private sector, is widely acknowledged. This paper simply illustrates how pervasively neoconservative ideology has influenced tax policy analysis. Every traditional objective of the tax system (to assist in reallocating resources, stabilizing the economy, and …