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2020, Volume 68, Issue number 3

Open access (abstracts and full text)            Abstracts only (where available)

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Table of Contents
      PEER-REVIEWED ARTICLES                      
751
    Taxpayer Non-Compliance with Input Tax Credit Rules: Data and Policy Options for Canada
https://doi.org/10.32721/ctj.2020.68.3.kessler
Cody Kessler
801
  Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance
https://doi.org/10.32721/ctj.2020.68.3.trivedi
Viswanath Umashanker Trivedi And Amin Mawani
      POLICY FORUM                   
833
  Editors’ Introduction—Wealth Taxation
https://doi.org/10.32721/ctj.2020.68.3.pf.editors
Kevin Milligan and Alan Macnaughton
835

The Case for an Annual Net Wealth Tax
https://doi.org/10.32721/ctj.2020.68.3.pf.jackson
Andrew Jackson and Toby Sanger
851   Taxing Wealth Transfers in Canada Using an Accession Tax
https://doi.org/10.32721/ctj.2020.68.3.pf.purse
Graham Purse
      FEATURES
863     Finances of the Nation: The Economic Response of Governments in Canada to COVID-19 in the First Three Months of the Crisis
https://doi.org/10.32721/ctj.2020.68.3.fon

Julie S. Gosselin, Luc Godbout, Tommy Gagné-Dubé, And Suzie St-Cerny
891   Current Cases: (FCA) 626468 New Brunswick Inc. v. Canada; (FCA) Loblaw Financial Holdings Inc. v. Canada; (FCA) Patterson Dental Canada Inc. v. Canada
https://doi.org/10.32721/ctj.2020.68.3.cc
Ehsan Wahidie, David C. Nathanson, Martin Sorensen, And Hennadiy Kutsenko
909   Current Tax Reading
https://doi.org/10.32721/ctj.2020.68.3.ctr
Alan Macnaughton and Jinyan Li