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1 Can. Tax'n 1 (1979)

handle is hein.journals/cianxat1 and id is 1 raw text is: CANADIAN TAXATION A JOURNAL OF TAX POLICY Volume 1, Number 1, January 1979. ARTICLES 2 Editorial 3 Financing Health Services in Ontario............ Edward Tamagno EDITORIAL STAFF Editor: Neil Brooks. Managing Editor: Tim Pinos. Assistant Editors: Michle Meakes, Arthur Peltomaa. Editorial Advisor: Reuben Hasson. ACKNOWLEDGMENTS This number is published with the assistance of a grant from Osgoode Hall Law School. We are grateful to the Obiter Dicta for use of production facilities. SUBSCRIPTIONS Canadian Taxation is published quar- terly in January, April, July, and Oc- tober. Subscription rates: $7.00 a year; $2.00 for individual copies. Subscrip- tion address: Subscriptions, Canadian Taxation, Osgoode Hall Law School, York University, 4700 Keele St., Downsview, Ontario, M3J 2R5. SUBMISSION OF PAPERS The aim of this journal is to encourage a broadly-based discussion on tax policy issues. Manuscript submissions are welcomed. Correspondence and all material intended for publication in the journal should be addressed to The Editor, Canadian Taxation, Osgoode Hall Law School, York University, 4700 Keele St., Downsview, Ontario, M3J 2R5. Interview conducted by Arthur Pelto- maa. Cover designed by Libby Hague. Cartoons: p. 12, Lorraine LeCamp; p. 13, Peter Lamprey; p. 32, Ted Mich- ener. 7 The Case for Full Taxation of Capital Gains ................Neil Bro 13 Australia's Asprey Report- Implementation or Oblivion?............ 16 16 The Lotteries Tax . ........... Regressive Tax and Liberal Ideology ....... oks and Arthur Peltomaa .Robert Baxt Kevin McLoughlin .... Koula Mellos 17 Interview with Hon. Robert Welch 21 Regulating the Income Tax Discounter: A Study in Arbitrary Government............Edward P. Belobaba 25 In Defence of Simple Solutions for Simple Problems-A Reply to Prof. Belobaba........Reuben Hasson 26 Rejoinder.............................Edward P. Belobaba 29 Tax Return Confidentiality ....................Jim E.R. Ellis 31 The Tax Expenditure Concept ....................Neil Brooks 36 1978 Quebec Income Tax Changes ............Pierre Dussault and Normand Ratti 38 Interest and Property Tax Deductions: Economic Implications of the Clark Proposal. .... Lawrence B. Smith FEATURES 42 Comments Only Their Accountants Know for Sure: The 394 high-income non- taxpayers Bureaucratic Force of Habit Creates Tax Credit Loopholes Take the Money and Run Increasing the Target-Efficiency of the Small Business Credit Research and Development 46 Submissions to Government 47 Digests of Articles and Reports 48 Publications and Papers Noted Notes 41 Tax Biases Against Risk Investment 6 Subsidizing Interest Group Access to the Regulatory Process CANADIAN TAXATION/JANUARY, 1979 1

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