The Quest For Tax Reform Continues

Papers presented at a conference, "The Royal Commission on Taxation: 20 years later", in Toronto at Osgoode Hall Law School of York University in March 1987.--pref.

This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories: 1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State; 2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa's early attempts to address double taxation (tax treaties); and 3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.

A book about tax history that’s a real page-turner? Give and Take is full of surprises. A Canadian millionaire who embraced the new federal income tax in 1917. A socialist hero who deplored the burden of big government. Most surprising, twentieth-century taxes have made us richer, in political engagement and more. Taxes make the power of the state obvious, and Canadians often resisted that power. But this is not simply a tale of tax rebels. Tillotson argues that Canadians also made real contributions to democracy when they taxed wisely and paid willingly.

Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.

Reform of the United States tax system has become a central political issue. Assessing Tax Reform is a concise, nontechnical book to help general readers and students understand the tax reform issues Congress is now debating. Henry Aaron and Harvey Galper lay out the major alternative proposals and analyze principles of taxation that can be used for judging them. They explore the issues surrounding a move to a comprehensive income tax, a cash-flow tax, and the value-added tax or other consumption-based taxes. They show the conflicts and opportunities resulting from large current government deficits and the move for tax reform. In addition to clarifying the problems that must be solved if large-scale, long-term reform is to be achieved, the authors describe alternative strategies for increasing revenues quickly. They also present their own program for a fair, efficient, and less complex tax structure. They conclude with an examination of the political pitfalls that continue to make any major improvements in the tax system hard to enact.

The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.

Marking 150 years since Confederation provides an opportunity for Canadian international law practitioners and scholars to reflect on Canada’s rich history in international law and governance, where we find ourselves today in the community of nations, and how we might help shape a future in which Canada’s rules-based and progressive approach to international law gains ascendancy. This collection of essays, each written in the official language chosen by the authors, provides a thoughtful perspective on Canada’s past and present in international law, surveys the challenges that lie before us, and offers renewed focus for Canada’s pursuit of global justice and the rule of law. Part I explores the history and practice of international law, including sources of international law, Indigenous treaties, international treaty diplomacy, domestic reception of international law, and Parliament’s role in international law. Part II explores Canada’s role in international law, governance and innovation in the broad fields of economic, environmental, and intellectual property law. Part III explores Canadian perspectives on developments in international human rights and humanitarian law, including judicial implementation of these obligations, international labour law, business and human rights, international criminal law, war crimes, child soldiers, and gender. Reflections on Canada’s Past, Present and Future in International Law/Réflexions sur le passé, le présent et l’avenir du Canada en droit international demonstrates the pivotal role that Canada has played in the development of international law and signals the essential contributions the country is poised to make in the future.