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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                      
    Taxpayer Non-Compliance with Input Tax Credit Rules: Data and Policy Options for Canada
Cody Kessler
  Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance
Viswanath Umashanker Trivedi And Amin Mawani
      POLICY FORUM                   
  Editors’ Introduction—Wealth Taxation
Kevin Milligan and Alan Macnaughton

The Case for an Annual Net Wealth Tax
Andrew Jackson and Toby Sanger
851   Taxing Wealth Transfers in Canada Using an Accession Tax
Graham Purse
863     Finances of the Nation: The Economic Response of Governments in Canada to COVID-19 in the First Three Months of the Crisis

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
Ehsan Wahidie, David C. Nathanson, Martin Sorensen, And Hennadiy Kutsenko
909   Current Tax Reading
Alan Macnaughton and Jinyan Li