Dalhousie University Conference on The Carter Commission 50 Years Later

The two-day interdisciplinary tax conference on The Carter Commission 50 Years Later: A Time for Reflection and Reform (full program here) concludes today at Dalhousie University, Schulich School of Law in Halifax, Nova Scotia:

Panel #6:  International Tax:

• Jinyan Li (Osgoode Hall Law School), Would Mr. Carter be Happy with the International Tax Developments in Canada?
• Yan Xu (Chinese University of Hong Kong, Faculty of Law), Enduring Echoes in a Changing Landscape: China’s Tax History?

Panel #7:  Tax Planning:

• Carl MacArthur (University of New Brunswick, Faculty of Law), From Carter to Copthorne: Judicial Inactivism and the Rise of the GAAR
• Michelle Markham (Bond University, Faculty of Law), Advance Pricing Arrangement Reform in Australia – Is this Relevant to any Future Reform in Canada?

Panel #8:  Tax Expenditures:

• Kathrin Bain (University of New South Wales, School of Taxation and Business Law), Research and Development Tax Incentives: What Can Canada Learn From Australia’s Experiences?
• Steven Dean (Brooklyn Law School), Tax Apps: 50 Years of Tax Expenditures
• Lisa Philipps (Osgoode Hall Law School), The Role of R&D Tax Expenditures in Canada’s Innovation Strategy: From Carter to Jenkins

Panel #9:  Tax Transplants:

• Michael Livingston (Rutgers-Camden School of Law), Convergence, Divergence, and the Limits of Globalization in Tax Matters: The Canadian Experience
• William McCarten (Royal Military College, Department of Political Science), Provincial Strategies for Corporate and Personal Income Tax Design: Positive, Zero, or Negative Sum Games?
• Kathryn James (Monash University, Faculty of Law), The Carter Commission and the Value Added Tax

Panel #10:  Beyond the Tax Net:

• Lori McMillan (Washburn University, School of Law), The Non-charitable Non-profit Subsector in Canada: An Empirical Examination
• Richard Schmalbeck (Duke Law School), The Income Taxability of Gifts: Haig-Simons, the Carter Commission, and the Real World
• Shu Yi Oei (Tulane Law School), Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts

Panel #11:  Tax Policy and Political Change:

• Catherine Brown (University of Calgary, Faculty of Law), Revisiting the Carter Commission's International Tax Policy Analysis
• Elsbeth Heaman (McGill University, Department of History), The Personal Income Tax in Canada Before 1917
• David Tough (Carleton University, Department of History), Carter and Company: The Commission’s Critique of Inequality in the Context of Canada’s Rediscovery of Poverty in the 60s

Panel #12:  Fundamentals:

• Neil Buchanan (George Washington Law School), The Trinity Without the Holy Ghost: Tax Scholarship Without the Illusory Goal of Efficiency
• David Duff (University of British Columbia, Faculty of Law,), Haig, Simons, and Carter: Rethinking the Concept of Income in Tax Law and Policy
• Richard Krever (Monash University, Department of Business Law and Taxation), What is an “Enterprise” in GST Law?
• Shirley Tillotson (Dalhousie University, Department of History), The Politics of Carter-Era Tax Reform: A Revisionist Account