Policy Forum: Then and Now--A Historical Perspective on the Politics of Comprehensive Tax Reform

Shirley Tillotson ()
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Shirley Tillotson: Department of History, Dalhousie University, Halifax

Canadian Tax Journal, 2018, vol. 66, issue 2, 363-374

Abstract: In this article, Shirley Tillotson analyzes four kinds of contingencies that determine political possibility in tax matters, first in relation to "the Carter-Benson moment," 1962-1971, and second in relation to present-day prospects for comprehensive tax reform. Comparing the two moments, she concludes that we are currently not well situated for a comprehensive tax reform process that engages public opinion.

Keywords: Tax reform; reviews; royal commissions; politics; public (search for similar items in EconPapers)
Date: 2018
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