Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...

Abstract: While economic inequality in most liberal democracies surges, the debate over the morally just distributive policies is far from being resolved. In light of this ongoing debate, this article offers an alternative normative consideration that should guide governmental policies that...