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 SeriouslyPanel #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 CarterPanel #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 SystemPanel #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




