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2020, Volume 68, Issue number 3
 Open access (abstracts and full text)
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 Abstracts only (where available)
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Table of Contents
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PEER-REVIEWED ARTICLES
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751
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Taxpayer Non-Compliance with Input Tax Credit Rules: Data and Policy Options for Canada
https://doi.org/10.32721/ctj.2020.68.3.kessler
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Cody Kessler
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801
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Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance
https://doi.org/10.32721/ctj.2020.68.3.trivedi
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Viswanath Umashanker Trivedi And Amin Mawani |
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POLICY FORUM
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833
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Editors’ Introduction—Wealth Taxation
https://doi.org/10.32721/ctj.2020.68.3.pf.editors
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Kevin Milligan and Alan Macnaughton
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835
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The Case for an Annual Net Wealth Tax
https://doi.org/10.32721/ctj.2020.68.3.pf.jackson |
Andrew Jackson and Toby Sanger
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| 851 |
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Taxing Wealth Transfers in Canada Using an Accession Tax
https://doi.org/10.32721/ctj.2020.68.3.pf.purse |
Graham Purse
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FEATURES |
| 863 |
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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
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Julie S. Gosselin, Luc Godbout, Tommy Gagné-Dubé, And Suzie St-Cerny
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| 891 |
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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 |
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Current Tax Reading
https://doi.org/10.32721/ctj.2020.68.3.ctr |
Alan Macnaughton and Jinyan Li
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