Saturday, October 28, 2017

Saturday Morning Links

Assorted content for your weekend reading.

- Dennis Howlett highlights how the Libs are only making our tax system even less fair by overreacting to trumped-up criticism of a plan to close minor loopholes:
As​ ​the​ ​dust​ ​settles​ ​on​ ​the​ Trudeau government’s private​ ​ corporation​ tax​ ​reforms,​ ​Canada​ ​seem​s ​to​ ​be​ falling ​ further​ ​behind​ ​in the quest for​ ​tax fairness.

While​ ​the​ ​government’s​ ​decision​ ​to​ ​proceed​ ​with ​ ​income​-sprinkling​ ​reforms​ ​is​ ​positive,​ ​we are​ ​disappointed ​ ​​​the​ ​capital​ ​gains​ ​reforms​ ​were​ ​dropped​ ​and​ ​find the​ ​ ‘tweaks’​ ​to​ ​the​ ​proposals​ ​for passive​ ​income to be​ ​overly​ ​ generous.​

​If​ ​the​ ​changes​ ​to​ ​the​ ​private​ ​corporation​ ​tax​ ​rules​ ​are​ ​assessed​ ​on their​ ​own,​ ​they​ ​move​ ​Canada​ ​a​ ​slight ​ ​step​ ​forward.​ ​However,​ ​the​ ​appeasement​ ​of​ ​the​ ​vocal business​ ​lobby​ ​with​ ​a​ ​further​ ​cut​ ​in​ ​the​ ​small​ ​ business​ ​tax​ ​rate​ ​to​ ​9 per cent​ ​means​ ​the​ ​government ​ ​likely​ will ​lose​ ​more​ ​revenue​ ​than​ ​it​ ​gains, which​ ​ will​ ​contribute​ ​further​ ​to​ ​growing​ ​inequality.
...

This​ ​is​ ​not​ ​the​ ​first​ ​time​ ​the​ ​government​ ​has​ ​ backed​ ​off​ ​on​ ​tax​ ​fairness​ ​reforms.​ ​The​ ​closing​ ​of the​ ​stock​ ​options​ ​loophole​ ​suffered​ ​the​ ​same​ ​fate​ ​as​ ​the​ ​ private​ ​corporation​ ​tax​ ​reforms.​ ​These are​ ​black​ ​eyes​ ​ for​ ​Canada’s​ ​tax​ ​system.​ ​Even​ ​the​ ​IMF​ ​has​ ​raised​ the concern ​that​ ​capital​ ​income (including​ ​profits,​ ​interest,​ ​ and​ ​capital​ ​gains)​ ​is​ ​distributed​ ​more​ ​unequally​ ​than ​ ​labor​ ​income.

Capital​ ​income​ ​has​ ​been​ ​rising​ ​as​ ​a​ ​share​ ​of​ ​total ​ ​income​ ​over​ ​recent​ ​decades,​ ​with​ ​a​ ​lower​ ​tax rate​ ​than​ ​labour​ ​income.​ ​The​ ​IMF​ ​states​ ​that​ ​adequate​ ​ taxation​ ​of​ ​capital​ ​income​ ​is​ ​needed​ ​to protect​ ​the​ ​overall​ ​progressivity​ ​of​ ​the​ ​income​ ​tax​ ​system​ ​and ​ ​that​ ​more​ ​equal​ ​treatment​ ​of income​ ​from​ ​capital​, ​as​ ​well​ ​as​ ​different​ ​forms​ ​of​ ​capital​ ​income, ​is​ ​critical if we want to​ ​avoid​ offering ​incentives​ ​for tax​ ​avoidance.​ ​ This​ ​means​ ​getting​ ​rid​ ​of​ ​the​ ​unfair​ ​tax​ ​treatment​ ​ of​ ​capital​ ​gains​ ​and​ ​stock options.

The​ ​next​ ​time​ ​the​ ​government​ ​moves​ ​forward​ ​on​ ​an​ ​ agenda​ ​for​ ​tax​ ​fairness,​ ​it​ ​needs​ ​to​ ​make it​ ​part of​ ​a​ ​larger​ ​package​ ​of​ ​reforms​ ​that​ ​looks​ ​at​ ​all​ ​the​ ​unfair​ ​tax​ ​expenditures.
- Likewise, Tony Keller discusses the terrible policy behind the Libs' attempt to change the subject from closing loopholes. And with Bill Morneau in the middle of the mess, Althia Raj reports that the Libs' defence that the Ethics Commissioner hasn't specifically said he's doing anything wrong when it comes to how policy affects his own wealth depends on her not actually bothering to check.

- Meanwhile, Jennifer Robson notes that plenty of federal policies which are supposed to help lower-income people aren't reaching their intended recipients.

- Linda McQuaig writes that the Sears pension fiasco should be a catalyst for change. And Tim Harper notes that nearly everybody aside from the Libs seems to be onside with protecting pensions.

- Finally, Sheila Block and PressProgress each examine some of Canada's persistent forms of inequality based on race.

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