Both the federal and provincial governments impose excise taxes on inelastic goods such as cigarettes , gasoline , alcohol , and for vehicle air conditioners . Canada has some of the highest rates of taxes on cigarettes and alcohol in the world, constituting a substantial share of the retail total price of cigarettes and alcohol paid by consumers. These are sometimes referred to as sin taxes . It is generally accepted that higher prices deter consumption of these items which have been deemed to increase health care costs stemming from those who use them.
When the parliament shall think fit to allow the colonists a representation in the house of commons, the equity of their taxing the colonies, will be as clear as their power is at present of doing it without, if they please...But if it was thought hard that charter privileges should be taken away by act of parliament, is it not much harder to be in part, or in whole, disfranchised of rights, that have been always thought inherent to a British subject, namely, to be free from all taxes, but what he consents to in person, or by his representative? This right, if it could be traced no higher than Magna Charta, is part of the common law, part of a British subjects birthright, and as inherent and perpetual, as the duty of allegiance; both which have been brought to these colonies, and have been hitherto held sacred and inviolable, and I hope and trust ever will. It is humbly conceived, that the British colonists (except only the conquered, if any) are, by Magna Charta, as well entitled to have a voice in their taxes, as the subjects within the realm. Are we not as really deprived of that right, by the parliament assessing us before we are represented in the house of commons, as if the King should do it by his prerogative? Can it be said with any colour of truth or justice, that we are represented in parliament?
Fall Sessions take place on Wednesdays from 4:00-6:00 pm and Spring Sessions from 12:00-1:30pm in Rubloff 339.
Philip Hackney , Associate Professor of Law, Louisiana State University
“Subsidizing the Heavenly Chorus: Labor Unions and Tax Exemption”
Neil Buchanan , Professor of Law, The George Washington University
“Social Security, Inequality, and Younger Generations"
Miranda Fleischer , Professor of Law, University of San Diego
“The Philosophical Foundations of a Universal Basic Income”
Sloan Speck , Associate Professor of Law, University of Colorado Boulder
“Expertise and International Tax Norms”
Joshua D. Blank , Professor of Tax Practice, New York University
“The Timing of Tax Transparency”
Darien Shanske , Professor of Law, University of California Davis
“An Unusual Tax Screen Deep in the State Corporate Income Tax: Equitable Apportionment in the Age of Single Sales Factor Apportionment and FIN 48”
Leandra Lederman , Professor of Tax Law, Indiana University
"Does Enforcement Crowd Out Voluntary Tax Compliance"
Daniel Shaviro , Professor of Tax, New York University
" Interrogating the Relationship Between ‘Legally Defensible’ Tax Planning and Social Justice"