- Jinyan Li - Would Mr. Carter be Happy with the International Tax Developments in Canada
- Yan Xu - Enduring Echoes in a Changing Landscape: China’s Tax History?
- Carl MacArthur - From Carter to Copthorne: Judicial Inactivism and the Rise of the GAAR
- Michelle Markham - Advance Pricing Arrangement Reform in Australia – Is this Relevant to any Future Reform in Canada?
- Kathrin Bain - Research and Development Tax Incentives: What can Canada learn from Australia’s experiences?
- Steven Dean - Tax Apps: 50 Years of Tax Expenditures
- Lisa Philipps - The Role of R&D Tax Expenditures in Canada’s Innovation Strategy: From Carter to Jenkins
- Michael Livingston - Convergence, Divergence, and the Limits of Globalization in Tax Matters: The Canadian Experience
- William McCarten - Provincial Strategies for Corporate and Personal Income Tax Design: Positive, Zero, or negative Sum Games?
- Kathryn James - The Carter Commission and the Value Added Tax
- Lori McMillan - The Non-charitable Non-profit Subsector in Canada: An Empirical Examination
- Richard Schmalbeck - The Income Taxability of Gifts: Haig-Simons, the Carter Commission, and the Real World
- Shu Yi Oei - Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts
- Catherine Brown - Revisiting the Carter Commission's International Tax Policy Analysis
- Elsbeth Heaman - The Personal Income Tax in Canada Before 1917
- David Tough - Carter and Company: The Commission’s Critique of Inequality in the Context of Canada’s Rediscovery of Poverty in the 60s
- Neil Buchanan - The Trinity without the Holy Ghost: Tax Scholarship Without the Illusory Goal of Efficiency
- David Duff - Haig, Simons, and Carter: Rethinking the Concept of Income in Tax Law and Policy
- Richard Krever - What is an “Enterprise” in GST Law?
- Shirley Tillotson - The Politics of Carter-Era Tax Reform: A Revisionist Account
On fiscal policy, politics, society, philosophy, and culture. Follow on twitter: @profchristians
Friday, September 28, 2012
Carter Commission after 50 years, cont'd
Today's panels were interesting and informative. Neil Brooks kicked things off with a lively and wonderful introduction to the politics and process of the commission and the hopes for tax reflection and reform today (they are dismal, I'm afraid). Tomorrow promises to be equally full, with a deep lineup. Speakers:
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