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Article: Tax Policy, Theoretical Explorations, and Social Realities
- Article from:
- Canadian Tax Journal
- Article date:
- January 1, 2003
- Author:
CopyrightCopyright 2003 Canadian Tax Journal. Provided by ProQuest LLC. (Hide copyright information)
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For many years I have been trying to persuade my tax students that
tax policy is not just a fiscal or economic issue. Rather, the tax
rules implemented by all levels of government in Canada are a major
political tool used to direct social policy. Consequently, tax law is
not merely a series of technical rules that is solely the domain of
the "experts." It is a living, breathing body of jurisprudence that
can be truly understood only when one places it in the social context
in which it operates. Yet when one looks for Canadian books to assign
to tax policy students that are based on these premises, the choice
is limited. As Neil Brooks has pointed out, most of the tax policy
literature has ...
Related newspaper, magazine, and journal articles:
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Article: Don't let taxing choices lead to a bad mistake
The Independent - London;
March 24, 1999 ;
700+ words
...WHEN YOU have money to invest, there are always plenty of people dying to take a bite out of it. Fund managers make their charges and intermediaries take commission. But the biggest chunk goes into the taxman - unless you can avoid it. Successive governments have devised a whole host of
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