One of the few certainties about Canada's future is that tax policy will change over time, especially perhaps with respect to income taxes. Exactly what changes are made depends not only on changes in economic conditions and the concerns of the party in power but also on how we (“the...

One of the few certainties about Canada's future is that tax policy will change over time, especially, perhaps, with respect to income taxes. Exactly what changes are made will depend not only on changes in economic conditions and the concerns of the party in power but also on how we ("the...

Inequality has increased in recent years in both developed and developing countries. Tax experts, like others, have focused on how taxes may reduce the inequality of income and wealth. In developed countries, the income tax, especially the personal income tax, has long been viewed as the primary...