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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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