Dissertation Title
Analog to Digital: Retooling the Taxation of Private Canadian Corporations
Dissertation Topic
The fundamental rules governing the taxation of Canadian private corporations were designed and implemented over 100 years ago. Over the past century Canada’s economy, society, demographics and forms of business have changed dramatically, but those fundamental rules have not. How can we modernize those rules to improve and simplify our tax system, and to reconcile tax policy objectives and government responses to citizen demands for services in future?