TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, October 7, 2013

Latulippe Presents The Power of the Competitiveness Motif in Tax Policy-Making Today at McGill

LatulippeLyne Latulippe (University of Sherbrooke, Tax Department) presents Public Consultations Framed Within a Competitiveness Discourse at McGill today as part of its Fourth Annual Tax Policy Colloquium hosted by Allison Christians:

The paper examines the rhetorical and political power of the competitiveness motif in domestic tax policy-making processes, using two specific tax reform episodes in Canada and Australia as case studies of the institutional and political landscape. The author finds that competitiveness in taxation has become a dominant meme, crowding out alternative policy goals and narrowing democratic participation in the process.

Colloquia, Scholarship, Tax | Permalink