Friday, September 28, 2012
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