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Interlinking Between Income Tax, Citizenship And Democracy? A Case Study Of Canada And China, Jinyan Li May 2023

Interlinking Between Income Tax, Citizenship And Democracy? A Case Study Of Canada And China, Jinyan Li

Conference Papers

The interlink between taxation, citizenship and democracy appears to be obvious in Western democracies: citizens are voters, taxpayers and beneficiaries of public spending funded by tax revenues. The literature on the politics of taxation suggests that democratic institutions affect taxation at every stage of the policy-making process, the type of elections and governance model influence the level of redistribution and complexity of the tax system, democracies generally choose policies that are more favorable to the poor than non-democracies, the tax mix varies with the nature of the political regime, and more repressive governments rely less on personal income taxation. Political …


Automation And Workers: Re-Imagining The Income Tax For The Digital Age, Jinyan Li, Arjin Choi, Cameron Smith Jan 2020

Automation And Workers: Re-Imagining The Income Tax For The Digital Age, Jinyan Li, Arjin Choi, Cameron Smith

Articles & Book Chapters

In the age of automation, more and more workers lose jobs or become gig workers, and the share of labour income in national income is expected to decline further. These developments threaten the sustainability of Canada’s 102-year-old income tax as a major source of government revenue and a key instrument for redistributing social income. The authors make the case for re-imagining the income tax to suit the digital age. They propose that all workers should be taxed the same, regardless of the private-law arrangements or technical means used to carry out the work. They call for a reconceptualization of the …


Public Justice, Private Dispute Resolution And Democracy, Trevor C. W. Farrow Jan 2008

Public Justice, Private Dispute Resolution And Democracy, Trevor C. W. Farrow

Comparative Research in Law & Political Economy

This paper is about the widespread and systematic privatization of the public civil justice system. In particular, it: (1) documents the move to privatize civil disputes across all aspects of the justice system (including courts, administrative tribunals and state-sanctioned arbitration regimes), (2) looks at some of the benefits and drawbacks of privatization, specifically including negative impacts on systems of democratic governance, and (3) identifies justice - rather than efficiency - as the primary benchmark by which civil justice reform initiatives should be judged.