Ozai, Ivan

Professor Ivan Ozai researches and teaches national and international tax law and policy, with a particular focus on the intersection of tax law with legal theory and political philosophy. His academic writing has appeared in various law reviews and peer-reviewed journals, such as the Canadian Journal of Law and Jurisprudence, the Columbia Journal of Tax Law, the Fordham International Law Journal, the Dalhousie Law Journal, the World Tax Journal, the Journal of Constitutional and International Law, and the Journal of Tax Studies. He has authored chapters in several edited volumes, including, more recently, Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Hart Publishing, 2020). He is also the author of Expenditures in the Value-Added Tax (2019), published in Portuguese by Editora Lumen Juris.

Professor Ozai has been the recipient of multiple awards for his scholarly work, including the 2018 IFA USA Writing Award by the International Fiscal Association and the 2019 Paul-Gérin-Lajoie Rising Star Award by the Fonds de Recherche du Québec, Société et Culture (FRQSC). He currently sits on the editorial board of the Journal of Contemporary Public Law and serves as a reviewer for several journals in the fields of law and philosophy.

Before joining Osgoode in July 2021, Professor Ozai practised tax for more than ten years as a litigator, a legal adviser, and a chartered professional accountant. He was appointed to several senior government positions in Brazil, including as a tax court judge and the head of the Advance Tax Rulings Directorate of the Department of Finance of the State of Sao Paulo. He was also the founding director of the Centre for Research in Taxation in Sao Paulo.

During his doctoral studies at McGill University Faculty of Law, where he was a Richard H. Tomlinson fellow, Professor Ozai was a visiting scholar at the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, the Centre d’études et de recherches internationales de Montréal (CÉRIUM), and the Centre for International Governance Innovation (CIGI) in Waterloo, Ontario.

Research Interests: National, International and Comparative Tax Law; Fiscal Policy; Fiscal Federalism; Statutory Interpretation; Deontic Logic; Jurisprudence

Philipps, Lisa

Professor Lisa Philipps teaches and writes about taxation law and fiscal policy. She is known for incisive expert commentary on budgets, taxes, law, gender and social policy, and higher education policy.

On faculty at Osgoode Hall Law School since 1996, Philipps has published widely on topics such as registered savings plans, tax expenditures, income splitting and family taxation, balanced budget laws, judicial approaches to tax law, taxes and disability, and charitable donation tax incentives. In her scholarship and in the classroom, she explores the basic values and policy choices at play in designing a fair and efficient tax system.

Professor Philipps has provided commissioned research and advice to a number of bodies. In 2015 she was appointed as Special Counsel to Ontario’s Ministry of Finance. She practised tax law with the firm of Blake, Cassels & Graydon prior to embarking on her academic career, and taught at the Universities of Victoria and British Columbia before joining York University.

She has held a number of leadership roles at the Law School and University levels, most recently as Interim Dean of the Bora Laskin Faculty of Law at Lakehead University (fall 2015), and Associate Vice-President Research at York University from 2011-14.  She is currently serving a five-year term until June 30, 2022 as York’s Provost and Vice-President Academic. An active volunteer, she serves as Director of Research Policy on the Board of the Federation for the Humanities and Social Sciences, a national non-profit organization. She is also appointed as a member of the Provincial Judges Pension Board.

Professor Philipps received her LLB from the University of Toronto and her LLM from York University. She was called to the Bar of Ontario in 1988.

Current Funded Research:

Principal Investigator, “Legal Frameworks for Work Integrated Learning: The Role of Law in Promoting Expansion of Quality WIL Programs” (Funded by the Higher Education Quality Council of Ontario (HEQCO)

Recent Media:

In Praise of Secondments“, University Affairs, March 29, 2017

Ontario the Indebted”, panellist on TVO’s The Agenda with Steve Paikin”, September 20, 2016.

The principal-residence exemption is a fixable piece of the housing puzzle”, The Globe and Mail, September 16, 2016.

We need Canadian courts to uphold the spirit of our tax laws”, The Globe and Mail, June 3, 2016.

Recent Publications:

“Registered Savings Plans and the Making of the Canadian Middle Class: Toward a Performative Theory of Tax Policy” (2016) 84:6 Fordham Law Review (forthcoming).

Canadian Income Tax Law, 5th ed. (with David G. Duff, Benjamin Alarie, Kim Brooks and Geoffrey Loomer) (Toronto: LexisNexis, 2015).

“Real versus Notional Income Splitting: What Canada Should Learn from the US ‘Innocent Spouse’ Problem” (2013) 61:3 Canadian Tax Journal 709.

“Bringing Evidence to Tax Expenditure Design: Lesson’s from Canada’s Innovation Policy Review 2006-12” in Evidence-Based Policy-Making in Canada, ed. S.Young (Oxford University Press, 2013).

“The Globalization of Tax Expenditure Reporting: Transplanting Transparency in India and the Global South” in Tax Law and Development, ed. Y. Brauner and M. Stewart (Edward Elgar Publishing Ltd., 2013).

 

 

 

 

 

 

Li, Jinyan

Jinyan Li is Professor of Tax Law and former Interim Dean of Osgoode Hall Law School, York University. She is currently the co-director of the LLM Tax program and adjunct faculty at the
Faculty of Law, the University of Sydney. She previously taught at the faculty of law, Western University, was a visiting professor at several law schools, including Tsinghua Law School and
Loyola Law School (LA), and a visiting scholar at Harvard Law School.

She is currently on the Advisory Board of BRITACOM (Belt and Road Initiative Tax Administration Cooperation Mechanism). She has recently served on the Panel of Experts advising the Minister of Finance, Canada on reviewing tax expenditures and a member of the advisory committee to the Minister of National Revenue on the taxation of e-commerce. She has also been a consultant to the Asian Development Bank, the International Monetary Fund (IMF), the Organisation for Economic Co-operation and Development (OECD), the Auditor General of Canada, and the Department of Justice of Canada.

Professor Li received a 2017 Lifetime Contribution Award from the Canadian Tax Foundation, was recognized as a 2017 Research Leader at York University, and received an Academic Excellence Award from the Canadian Association of Law Teachers, Teaching Awards from Osgoode, as well as a D.J. Sherbaniuk Distinguished Writing Award. She has been a speaker at conferences organized by the Canadian Tax Foundation, the International Fiscal Association (IFA) and academic institutions.

Professor Li has recently co-edited a book commemorating the centennial of the Income War Tax Act in Canada. She has authored and co-authored over a dozen books, including International Taxation in the Age of Electronic Commerce: A Comparative Study, Principles of Canadian Income Tax Law, International Taxation in Canada and International Taxation in China: A Contextualized Analysis. She is the co-author of the China chapter on Transfer Pricing on IBFD Tax Research Platform and chapter 3 (Capital Gains) of the Global Tax Treaty Commentaries on IBFD Tax Research Platform. In February 2019, she organized an international conference on re-imagining tax policy for the 21st century.

Brooks, Neil

Professor Neil Brooks taught tax law and policy at Osgoode Hall Law School for over 35 years.  His research interests include tax law and policy, corporate and international tax, and financing the welfare state.  He published extensively on income tax issues and was been the editor of Canadian Taxation, Osgoode Hall Law Journal and the Canadian Tax Journal.  He co-authored The Trouble with Billionaires (2010) with Linda McQuaig.  He has been a consultant on tax policy and reform issues to several departments in the government of Canada, and to the governments of New Zealand, Australia and several Canadian provinces. He was Co-Vice Chair of the Ontario Fair Tax Commission and has been on several advisory committees for the Auditor-General of Canada and Revenue Canada.  In 2002 he was awarded the Canadian Association of Law Teacher’s Award for Academic Excellence.  He is a frequent speaker and public commentator on current public finance issues.  Over the past few years he has participated in capacity-building projects relating to taxation in a number of low-income countries including Lithuania, Vietnam, China, Mongolia, South Africa, Bangladesh, Ghana, Zimbabwe, Sri Lanka and Botswana.

Research Interests: Taxation Law