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Articles 61 - 66 of 66
Full-Text Articles in Law and Economics
Delimiting The Concept Of Income: The Taxation Of In-Kind Benefits, Kim Brooks
Delimiting The Concept Of Income: The Taxation Of In-Kind Benefits, Kim Brooks
Articles, Book Chapters, & Popular Press
The issue of which in-kind benefits should be taxed and how these benefits should be valued have concerned tax legislators, administrators, and academics since the introduction of the personal income tax system. Building her theoretical analysis on the income concept advanced by Henry Simons and relying on traditional tax policy notions of equity, neutrality, and administrative practicality, the author asserts that employees must be fully taxed on employer-provided in-kind benefits. To this effect, the article offers guidelines for distinguishing between taxable in-kind benefits and non-taxable conditions of employment. The author argues that the correct method of valuation of in-kind benefits …
Learning To Live With An Imperfect Tax: A Defence Of The Corporate Tax, Kim Brooks
Learning To Live With An Imperfect Tax: A Defence Of The Corporate Tax, Kim Brooks
Articles, Book Chapters, & Popular Press
Following an introduction, the paper is divided into two parts followed by a conclusion. Part II reviews a number of objectives of the corporate tax, arguing that they should carry more weight as arguments in favour of the corporate tax than they are often attributed. Furthermore, while it is conceded that the corporate tax is a second or even an nth best tax for achieving these objectives, there are simply no administratively feasible or politically acceptable alternatives to it. The arguments reviewed in the paper are as follows. First, by taxing income from capital, the corporate tax increases the comprehensiveness, …
Women And Children In The Economy: Reflections From The Income Tax System, Faye Woodman
Women And Children In The Economy: Reflections From The Income Tax System, Faye Woodman
Articles, Book Chapters, & Popular Press
I have been asked to speak on “women and economics” with specific reference to the Canadian tax system. It is my thesis that the economic vulnerabilities of women and children in this nation are reflected and reinforced in the tax system. Further, it is my view that societal attitudes about who should support, and how we should support, children contribute to a complex synergy within the economic/tax system. This has the potential to produce a new underclass of government dependents who are dependent because, paradoxically, they receive so little support. Finally, I end with a plea for a broader commitment …
Law And Economics, Michael J. Trebilcock
Law And Economics, Michael J. Trebilcock
Dalhousie Law Journal
Prior to 1960, most North American law schools paid attention only to anti-trust, public utility regulation, and perhaps tax policy from a law and economics perspective (sometimes referred to as the "old" law and economics). However, beginning in the early 1960's with pioneering articles by Guido Calabresi on tort law and Ronald Coase (the 1991 recipient of the Nobel Prize in Economics) on property rights, followed by prolific writings and a comprehensive text by Richard Posner on a vast range of legal issues, the field of law and economics has burgeoned with many lawyers and economists around the world now …
Property In The Welfare State, Michael Macneil
Property In The Welfare State, Michael Macneil
Dalhousie Law Journal
A primary goal of the welfare state is to promote individual dignity by guaranteeing a decent standard of living for all. The individual's ability to achieve a sense of self-worth turns on the opportunity to participate in, and contribute to, society in a meaningful fashion. Achievement of such goals is seriously undermined for those who do not have their basic needs guaranteed; shelter, food, health, and education are vital interests of the individual which, if not available in sufficient quantity or quality, hamper or make impossible the opportunity to achieve self-dignity and respect. The instruments for guaranteeing the substratum of …
Fairness In The Allocation Of Housing: Legal And Economic Perspectives, A. Wayne Mackay, Margaret Holgate
Fairness In The Allocation Of Housing: Legal And Economic Perspectives, A. Wayne Mackay, Margaret Holgate
Dalhousie Law Journal
Housing is an emotional, almost religious, topic. Indeed, even church groups have been active in promoting public housing in Canada and elsewhere.' The housing market has also become a battleground for a struggle between vested property interests and citizens' groups which insist upon a redefinition of the right to shelter. Organizations, such as the Toronto-based People's Housing Coalition, Halifax's Access Housing Services Association, and a host of tenants' unions, ensure that housing problems are not hidden from public scrutiny. Developers and landlord associations have risen to the challenge and, under the banner of free enterprise, they steadfastly resist any charges …