Current Tax Reading

Christians acknowledges that transparency alone is unlikely to solve the challenges produced by the influence of high-income taxpayers. [...]she also argues that public engagement in tax policy-making processes must be diversified. [...]social identity provides a reference point that affects how we act. [...]tax policy is a fruitful area for intervention to affect behavioural responses by improving the salience of various tax rates, facilitating compliance, and framing tax policy. R.B. John Lester, "Policy Interventions Favouring Small Business: Rationales, Results and Recommendations" (2017) 10:11 SPP Research Papers [University of Calgary School of Public Policy] 1-51 This is a thorough and thoughtful overview and evaluation of government assistance to small and medium enterprises (SMEs), including tax measures, research and development (R & D) incentives, and financing.