Thursday, September 27, 2012

Carter Commission After 50 Years

Tomorrow is the first day of the Dalhousie Law conference, The Carter Commission 50 Years Later: A time for reflection and reform."   On the schedule for tomorrow:

Neil Brooks - The Carter Report: Brilliant, Imaginative and One of a Kind
Ajay Mehrotra - The VAT Laggards: A Comparative History of US and Canadian Resistance to the Value-Added Tax
Miranda Stewart - Tax Reform and Legitimacy in the Global Era
Faye Woodman - Should the Tax Burden on Babyboomers Be Reduced Because They are Getting Older?: The Age Tax Credit, the Pension Income Credit, and Income Splitting of Pension Income
Claire Young - Beyond Conjugality: Time for the Tax System to Take that Concept Seriously
Allison Christians - Drawing the Boundaries of Tax Justice
Peter Dietsch - Fiscal Obligations to Redistribute in an International Setting
Thaddeus Hwong - A Comparison of Trends in Tax Levels and Tax Mixes in Canada and Other OECD Countries Before and After Carter
Chris Sprysak - Taxing Me or We: Yet Another Look at the Carter Commission’s Recommendation for Joint Returns
Tamara Larre - Dependency Under Canada’s Income Tax System
Kirk Collins - Capital Markets, Interest Imputation, and the Carter Report’s Proposed System of Full Integration of the Corporate-Shareholder Income Taxes
Martha O’Brien - Corporate Group Taxation: Here and Now, There and Then

And that's just the first day.  You can access the full schedule at the link.


  1. Is the Ajay Mehrotra Paper; The VAT Laggards available publically any place. Interesting topic that I suspect has to be viewed differently today than it was three years ago or even just a year ago(On the Canadian side Americans of both political stripes are pretty die hard in their hatreds of VATs).

    There was a pretty good article in Canadian Tax Journal a few quarters back on this:

  2. Prof. Mehrotra says it's not ready yet. When it is, I'll be sure to post it here. It will be an interesting paper to read, was a very good presentation.