Who Pays for Canada?


Book Description

Canadians can never not argue about taxes. From the Chinese head tax to the Panama Papers, from the National Policy to the Canada-United States-Mexico Agreement, tax grievances always inspire private resentments and public debates. But if resentment and debate persist, the terms of the debate have continually altered and adapted to reflect changing social, economic, and political conditions in Canada and the wider world. The centenary of income tax is the occasion for Canadian scholars to wrestle with past and present debates about tax equity, efficiency, and justice. Who Pays for Canada? explores the different ways governments can and should tax their peoples and evaluates how well Canada has done so. It brings together a diverse group of perspectives from academia - law, economics, political science, history, geography, philosophy, and accountancy - and from the wider world of activists and public servants. It asks how Canada compares to other countries and how other countries - especially the United States - influence Canadian tax policies. It also surveys internal tax tensions and politics, through the lenses of region and jurisdiction, as well as race, class, and gender. Reasoning from tax perplexities and reforms in the past and the present, it argues that fair taxation requires an informed populace and a democratically inclined public will. Above all, this book serves as a reminder that it is not only what counts as fair that is important, but how fairness is evaluated. Revealing how closely tax policy is tied to mainstream politics, human rights, and morality, Who Pays for Canada? represents new perspectives on a matter of tremendous national urgency.




Who Pays for Canada?


Book Description

Canadians can never not argue about taxes. From the Chinese head tax to the Panama Papers, from the National Policy to the Canada-United States-Mexico Agreement, tax grievances always inspire private resentments and public debates. But if resentment and debate persist, the terms of the debate have continually altered and adapted to reflect changing social, economic, and political conditions in Canada and the wider world. The centenary of income tax is the occasion for Canadian scholars to wrestle with past and present debates about tax equity, efficiency, and justice. Who Pays for Canada? explores the different ways governments can and should tax their peoples and evaluates how well Canada has done so. It brings together a diverse group of perspectives from academia - law, economics, political science, history, geography, philosophy, and accountancy - and from the wider world of activists and public servants. It asks how Canada compares to other countries and how other countries - especially the United States - influence Canadian tax policies. It also surveys internal tax tensions and politics, through the lenses of region and jurisdiction, as well as race, class, and gender. Reasoning from tax perplexities and reforms in the past and the present, it argues that fair taxation requires an informed populace and a democratically inclined public will. Above all, this book serves as a reminder that it is not only what counts as fair that is important, but how fairness is evaluated. Revealing how closely tax policy is tied to mainstream politics, human rights, and morality, Who Pays for Canada? represents new perspectives on a matter of tremendous national urgency.




Tax Is Not a Four-Letter Word


Book Description

Taxes connect us to one another, to the common good, and to the future. This is a book about taxes: who pays what and who gets what. More than that, it’s about the role of government, about citizenship and our collective well-being, about the Canada we want. The contributors, leading Canadian practitioners and scholars, explore how taxes have become a political “no-go zone” and how changes in taxation are changing Canada. They challenge the view that any tax is a bad tax and provide broad directions for fairer and smarter approaches. This is a book that will be of interest to anyone concerned with public policy and public affairs, economics, and political science and to anyone interested in challenging the conventional wisdom that lower taxes and smaller government are the cures to what ails us.







Social Security Programs and Retirement Around the World


Book Description

"This ninth volume of the International Social Security series, which studies the social security and retirement experiences of 12 developed countries, examines the effects of pension reform on employment at older ages. In the two decades since the project began, a dramatic decline in men's labor force participation has been replaced by sharply rising participation rates. Older women's participation has increased dramatically as well. While better health, more education, and changes in labor supply behavior of married couples may have affected this trend, these factors alone cannot explain the magnitude of the employment increase and its large variation across countries. Concurrently with rising participation rates, countries have undertaken numerous reforms of their social security programs, disability programs, and other public benefit programs for older workers. Using a common template for analysis across the 12 countries so that results are easily compared, the studies in this volume explore how financial incentives to work at older ages have evolved from 1980 to the present as a result of public pension reforms, and how much of the changes in employment over this period can be explained by these changing incentives. Overall, the findings support the hypothesis that social security reforms have strengthened the incentives for work at older ages, and that these enhanced financial incentives contributed to the rise in employment at older ages during this period"--




Tax, Order, and Good Government


Book Description

Was Canada’s Dominion experiment of 1867 an experiment in political domination? Looking to taxes provides the answer: they are a privileged measure of both political agency and political domination. To pay one’s taxes was the sine qua non of entry into political life, but taxes are also the point of politics, which is always about the control of wealth. Modern states have everywhere been born of tax revolts, and Canada was no exception. Heaman shows that the competing claims of the propertied versus the people are hardwired constituents of Canadian political history. Tax debates in early Canada were philosophically charged, politically consequential dialogues about the relationship between wealth and poverty. Extensive archival research, from private papers, commissions, the press, and all levels of government, serves to identify a rising popular challenge to the patrician politics that were entrenched in the Constitutional Act of 1867 under the credo “Peace, Order, and good Government.” Canadians wrote themselves a new constitution in 1867 because they needed a new tax deal, one that reflected the changing balance of regional, racial, and religious political accommodations. In the fifty years that followed, politics became social politics and a liberal state became a modern administrative one. But emerging conceptions of fiscal fairness met with intense resistance from conservative statesmen, culminating in 1917 in a progressive income tax and the bitterest election in Canadian history. Tax, Order, and Good Government tells the story of Confederation without exceptionalism or misplaced sentimentality and, in so doing, reads Canadian history as a lesson in how the state works. Tax, Order, and Good Government follows the money and returns taxation to where it belongs: at the heart of Canada’s political, economic, and social history.




Give and Take


Book Description

Can a book about tax history be a page-turner? You wouldn’t think so. But Give and Take is full of surprises. A Canadian millionaire who embraced the new federal income tax in 1917. A socialist hero, J.S. Woodsworth, who deplored the burden of big government. Most surprising of all, Give and Take reveals that taxes deliver something more than armies and schools. They build democracy. Tillotson launches her story with the 1917 war income tax, takes us through the tumultuous tax fights of the interwar years, proceeds to the remaking of income taxation in the 1940s and onwards, and finishes by offering a fresh angle on the fierce conflicts surrounding tax reform in the 1960s. Taxes show us the power of the state, and Canadians often resisted that power, disproving the myth that we have always been good loyalists. But Give and Take is neither a simple tale of tax rebels nor a tirade against the taxman. Tillotson argues that Canadians also made real contributions to democracy when they taxed wisely and paid willingly.




Canada-U.S. Tax Treaty


Book Description




Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition


Book Description

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.