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) kicks off today at Dalhousie University, Schulich School of Law in Halifax, Nova Scotia:

Panel #1:  Tax Reform:

• Neil Brooks (Osgoode Hall Law School), The Carter Report: Brilliant, Imaginative and One of a Kind
• Ajay Mehrotra (Indiana University-Bloomington, Maurer School of Law), The VAT Laggards: A Comparative History of US and Canadian Resistance to the Value- Added Tax
• Miranda Stewart (Melbourne Law School), Tax Reform and Legitimacy in the Global Era

Panel #2:  Tax and Human Relationships I:

• Faye Woodman (Dalhousie University, Schulich School of Law), 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 (University of British Columbia, Faculty of Law), Beyond Conjugality: Time for the Tax System to Take That Concept Seriously

Panel #3:  Redistribution:

• Allison Christians (McGill University, Faculty of Law), Drawing the Boundaries of Tax Justice
• Peter Dietsch (Université de Montréal, Department of Philosophy), Fiscal Obligations to Redistribute in an International Setting
• Thaddeus Hwong (York University, School of Public Policy and Administration), A Comparison of Trends in Tax Levels and Tax Mixes in Canada and Other OECD Countries Before and After Carter

Panel #4:  Tax and Human Relationships II:

• Chris Sprysak (University of Alberta, Faculty of Law), Taxing Me or We: Yet Another Look at the Carter Commission’s Recommendation for Joint Returns
• Tamara Larre (University of Saskatchewan, College of Law), Dependency Under Canada’s Income Tax System

Panel #5:  Corporate Tax Reform:

• Kirk Collins (St. Francis Xavier University, Schwartz School of Business), Capital Markets, Interest Imputation, and the Carter Report’s Proposed System of Full Integration of the Corporate-Shareholder Income Taxes
• Martha O’Brien (University of Victoria, Faculty of Law), Corporate Group Taxation: Here and Now, There and Then