David G. Duff

University of British Columbia Faculty of Law

Associate Professor

1822 East Mall

Vancouver, British Columbia V6T 1Z1

Canada

Peter A. Allard School of Law, University of British Columbia

Professor and Director Tax LLM Program

1822 East Mall

Vancouver, British Columbia V6T 1Z1

Canada

http://www.allard.ubc.ca/faculty-staff/david-g-duff

SCHOLARLY PAPERS

48

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CITATIONS
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12

Scholarly Papers (48)

1.

Tax Avoidance in the 21st Century

AUSTRALIAN BUSINESS TAX REFORM IN RETROSPECT AND PROSPECT, Chris Evans & Rick Krever, eds., Thomson, 2009
Number of pages: 25 Posted: 20 Aug 2009 Last Revised: 01 Oct 2009
David G. Duff
University of British Columbia Faculty of Law
Downloads 885 (15,750)

Abstract:

Australia, Taxation, Tax avoidance

2.

Responses to Tax Treaty Shopping: A Comparative Evaluation

Number of pages: 24 Posted: 08 Oct 2010 Last Revised: 27 Oct 2010
David G. Duff
University of British Columbia Faculty of Law
Downloads 855 (14,760)

Abstract:

3.

Tax Policy and Global Warming

Canadian Tax Journal, Vol. 51, No. 6, p. 2063, 2003
Number of pages: 56 Posted: 20 Sep 2004 Last Revised: 22 Jul 2017
David G. Duff
University of British Columbia Faculty of Law
Downloads 727 (27,724)

Abstract:

Environment, gasoline taxes, fuels, motor vehicles, tax incentives, tax expenditures

4.

Private Property and Tax Policy in a Libertarian World: A Critical Review

Canadian Journal of Law and Jurisprudence, Vol. 18. No. 1, pp. 23-45, 2005
Number of pages: 24 Posted: 09 May 2005 Last Revised: 15 Jul 2017
David G. Duff
University of British Columbia Faculty of Law
Downloads 702 (20,035)
Citation 1

Abstract:

5.

The Abolition of Wealth Transfer Taxes: Lessons from Canada, Australia and New Zealand

(2005) 3 Pittsburgh Tax Review 72
Number of pages: 50 Posted: 06 May 2005 Last Revised: 26 Oct 2010
David G. Duff
University of British Columbia Faculty of Law
Downloads 594 (30,905)
Citation 3

Abstract:

6.

The Legacy of UK Tax Concepts in Canadian Income Tax Law

British Tax Review, Vol. 2008, No. 3, p. 228, 2008
Number of pages: 25 Posted: 17 Apr 2008 Last Revised: 15 Jul 2017
Benjamin Alarie and David G. Duff
University of Toronto - Faculty of Law and University of British Columbia Faculty of Law
Downloads 578 (31,229)
Citation 1

Abstract:

Tax Treatment of Charitable Contributions in Canada: Theory, Practice and Reform

U Toronto Law and Economics Research Paper No. 01-10
Number of pages: 61 Posted: 14 Dec 2001
David G. Duff
University of British Columbia Faculty of Law
Downloads 259 (97,734)

Abstract:

Income tax, charitable contributions

Tax Treatment of Charitable Contributions in Canada: Theory, Practice, and Reform

Osgoode Hall Law Journal, Vol. 42, No. 1, pp. 1-51, 2004
Number of pages: 51 Posted: 27 May 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 120 (197,516)

Abstract:

8.

Charitable Contributions and the Personal Income Tax: Evaluating the Canadian Credit

CHARITIES: BETWEEN STATE AND MARKET, Bruce Chapman, Jim Phillips, David Stevens, eds.
Number of pages: 39 Posted: 24 Aug 2000
David G. Duff
University of British Columbia Faculty of Law
Downloads 352 (61,885)

Abstract:

Tax policy, personal income tax, charitable contributions

9.

Tax Fairness and the Tax Mix

Foundation for Law, Justice and Society, 2008
Number of pages: 12 Posted: 20 Aug 2009
David G. Duff
University of British Columbia Faculty of Law
Downloads 307 (65,013)

Abstract:

Taxation, Fairness, Tax policy

10.

Road Pricing in Theory and Practice: A Canadian Perspective

U Toronto, Legal Studies Research Paper No. 05-07
Number of pages: 28 Posted: 06 May 2005
David G. Duff and Carl Irvine
University of British Columbia Faculty of Law and University of Toronto - Faculty of Law
Downloads 254 (93,328)

Abstract:

11.

The Supreme Court of Canada and the General Anti-Avoidance Rule: Canada Trustco and Mathew

Bulletin for International Taxation , Vol. 60, No. 54, 2006
Number of pages: 18 Posted: 11 Jun 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 232 (88,687)

Abstract:

12.

Interpreting the Income Tax Act - Part 1: Interpretive Doctrines

Canadian Tax Journal, Vol. 47, No. 3, pp. 464-533, 1999
Number of pages: 70 Posted: 11 Jul 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 186 (117,679)

Abstract:

13.

Symposium on Tax Avoidance after Canada Trustco and Mathew: Summary of Proceedings

Canadian Tax Journal, Vol. 53, No. 4, p. 1010, 2006
Number of pages: 28 Posted: 14 Jul 2008
David G. Duff, Sanjana Bhatia and Benjamin Alarie
University of British Columbia Faculty of Law, affiliation not provided to SSRN and University of Toronto - Faculty of Law
Downloads 180 (127,377)

Abstract:

anti-avoidance, GAAR, statutory interpretation, Supreme Court decisions, tax administration, tax avoidance

14.

Taxing Inherited Wealth: A Philosophical Argument

Canadian Journal of Law and Jurisprudence, Vol. 4, p. 3, 1993
Number of pages: 60 Posted: 14 Jul 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 171 (119,376)
Citation 3

Abstract:

15.

Charities and Terrorist Financing

61 University of Toronto Law Journal 73-117, 2011
Number of pages: 55 Posted: 26 Oct 2010 Last Revised: 15 Jul 2017
David G. Duff
University of British Columbia Faculty of Law
Downloads 144 (150,124)

Abstract:

16.

Neuman and Beyond: Income Splitting, Tax Avoidance, and Statutory Interpretation in the Supreme Court of Canada

Canadian Business Law Journal, Vol. 32, No. 3, pp. 345-383, 1999
Number of pages: 20 Posted: 11 Jul 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 140 (150,924)

Abstract:

17.

The Federal Income Tax Act and Private Law in Canada: Complementarity, Dissociation, and Canadian Bijuralism

Canadian Tax Journal, Vol. 51, No. 1, pp. 1-63, 2003
Number of pages: 63 Posted: 11 Jul 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 115 (186,042)

Abstract:

BIJURALISM, TAX LAW, STATUTORY INTERPRETATION, CASES, BILINGUALISM

18.

Interpreting the Income Tax Act - Part 2: Toward a Pragmatic Approach

Canadian Tax Journal, Vol. 47, No. 4, pp. 741-798, 1999
Number of pages: 58 Posted: 11 Jul 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 112 (191,951)

Abstract:

19.

Evidentiary Privilege for Hospital Quality Assurance and Risk Management: Assessing Statutory Reform

University of Toronto Faculty of Law Review, Vol. 47, No. 2, pp. 526-548, 1989
Number of pages: 23 Posted: 11 Jul 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 110 (198,029)

Abstract:

20.

The Medical Malpractice Explosion: An Empirical Assessment of Trends, Determinants, and Impacts

Melbourne U.L. Rev., Vol. 17, 1990
Number of pages: 27 Posted: 11 Jul 2008
University of British Columbia Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Department of Economics
Downloads 108 (191,951)

Abstract:

21.

Disability and the Income Tax

McGill Law Journal, Vol. 45, No. 4, 2000
Number of pages: 93 Posted: 27 May 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 102 (221,493)
Citation 1

Abstract:

Parental Separation and the Child Custody Decision: Toward a Reconception

University of Toronto Faculty of Law Review, Vol. 47, 874-938, 1989
Number of pages: 63 Posted: 11 Jul 2008
David G. Duff and Roxanne Mykitiuk
University of British Columbia Faculty of Law and Osgoode Hall Law School
Downloads 70 (282,931)

Abstract:

Parental Separation and the Child Custody Decision: Toward a Reconception

University of Toronto Faculty of Law Review, Vol. 47, pp. 874-938, 1989
Number of pages: 63 Posted: 18 Feb 2010
Roxanne Mykitiuk and David G. Duff
Osgoode Hall Law School and University of British Columbia Faculty of Law
Downloads 31 (406,054)

Abstract:

23.

Tax Expenditures to Limit the Growth of Carbon Emissions in Canada: Identification and Evaluation

Number of pages: 37 Posted: 28 Nov 2009
E. Ian Wiebe and David G. Duff
affiliation not provided to SSRN and University of British Columbia Faculty of Law
Downloads 91 (212,609)

Abstract:

tax expenditures, climate change, global warming, energy conservation, renewable energy

24.

An Income-Contingent Financing Program for Ontario

TAKING PUBLIC UNIVERSITIES SERIOUSLY, Frank Iacobucci & Carolyn Tuohy, eds., University of Toronto Press, 2005
Number of pages: 43 Posted: 20 Mar 2008
Benjamin Alarie and David G. Duff
University of Toronto - Faculty of Law and University of British Columbia Faculty of Law
Downloads 75 (244,158)

Abstract:

25.

Special Federal Tax Assistance for Charitable Donations of Publicly Traded Securities: A Tax Expenditure Analysis

Canadian Tax Journal, Vol. 51, No. 2, p. 925, 2003
Number of pages: 12 Posted: 14 Jul 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 67 (275,429)

Abstract:

charitable donations, tax expenditures, tax incentives, securities, capital gains

26.

Recognizing or Disregarding Close Personal Relationships Among Adults? The Report of the Law Commission of Canada and the Federal Income Tax

Canadian Tax Journal, Vol. 50, No. 3, p. 1021, 2002
Number of pages: 10 Posted: 14 Jul 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 55 (289,000)
Citation 1

Abstract:

tax policy, personal income taxes, income tax credits, households, family, spouse

27.

Canadian Bijuralism and the Concept of an Acquisition of Property in the Federal Income Tax Act

McGill Law Journal, Vol. 55, 2009
Number of pages: 40 Posted: 26 Dec 2009
David G. Duff
University of British Columbia Faculty of Law
Downloads 52 (311,158)

Abstract:

tax law, bijuralism

28.

Tax Treatment of Charitable Contributions in a Personal Income Tax: Lessons from Theory and Canadian Experience

Matthew Harding, Ann O’Connell and Miranda Stewart (eds), Not-for-Profit Law: Theoretical and Comparative Perspectives (Cambridge University Press, Cambridge, 2014), Forthcoming,
Number of pages: 47 Posted: 08 Aug 2013 Last Revised: 11 Aug 2013
David G. Duff
University of British Columbia Faculty of Law
Downloads 49 (286,650)

Abstract:

Charitable Donations, Charities, Deductions, Credits, Personal Income Tax

29.

The Supreme Court and the New Family Law: Working Through the Pelech Trilogy

University of Toronto Faculty of Law Review, Vol. 46, No. 2, pp. 542-567, 1988
Number of pages: 26 Posted: 11 Jul 2008
David G. Duff
University of British Columbia Faculty of Law
Downloads 30 (366,027)
Citation 1

Abstract:

30.

Canada: Limitation on the Elimination of Double Taxation Under the Canada-Brazil Income Tax Treaty

Tax Treaty Case Law Around the Globe 2017 (Forthcoming)
Number of pages: 13 Posted: 26 Jul 2017
David G. Duff
University of British Columbia Faculty of Law
Downloads 0 (500,990)

Abstract:

International Tax, Tax Treaties, Elimination of Double Taxation

31.

Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting Initiative: Interest and Base-Eroding Payments - Insights from the Canadian Experience

(2015), 69 Bulletin for International Taxation 350-354.
Posted: 19 Jul 2017
David G. Duff
University of British Columbia Faculty of Law

Abstract:

International taxation, base erosion and profit shifting, interest expense

32.

Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation

Philosophical Foundations of Tax Law, Monica Bhandari, ed.,(Oxford: Oxford University Press, 2017), 167-89.
Number of pages: 33 Posted: 13 Jul 2016 Last Revised: 15 Jul 2017
David G. Duff
University of British Columbia Faculty of Law
Downloads 0 (211,257)

Abstract:

33.

Alternatives to the Gift and Estate Tax

Boston College Law Review, 57 B.C.L. Rev. 893 (2016)
Number of pages: 21 Posted: 27 Apr 2016 Last Revised: 15 Jul 2017
David G. Duff
University of British Columbia Faculty of Law
Downloads 0 (238,991)

Abstract:

34.

Justice Iacobucci and the 'Golden and Straight Metwand' of Canadian Tax Law

University of Toronto Faculty of Law Review, Vol. 57, pp. 525-597, 2007
Number of pages: 56 Posted: 20 Aug 2009 Last Revised: 22 Jul 2017
David G. Duff
University of British Columbia Faculty of Law
Downloads 0 (541,018)

Abstract:

Canada, Taxation Law, Jurisprudence

35.

Interest Deductibility, the Reasonable Expectation of Profit Test, and the Supreme Court of Canada: From Bronfman Trust and Moldowan to Singleton, Ludmer, Stewart and Walls

ADVOCACY AND TAXATION IN CANADA, David W. Chodikoff, James L. Horvath, eds., pp. 399-429, Toronto: Irwin Law, 2004
Posted: 20 Aug 2009
David G. Duff
University of British Columbia Faculty of Law

Abstract:

Canada, Tax legislation, Statutory interpretation, Jurisprudence

36.

Transfer Pricing in Canada

Resolving Transfer Pricing Disputes: A Global Analysis, (Eduardo Baistrocchi, ed., Cambridge; Cambridge University Press, 2012) 95-164.
Posted: 20 Aug 2009 Last Revised: 15 Jul 2017
David G. Duff and Byron Beswick
University of British Columbia Faculty of Law and affiliation not provided to SSRN

Abstract:

Canada, Transfer pricing

37.

Taxation, Redistribution, and Fiscal Federalism

DILEMMAS OF SOLIDARITY: RETHINKING REDISTRIBUTION IN THE CANADIAN FEDERATION, Sujit Choudhry, Jean-François Gaudreault-DesBiens, Lorne Sossin., eds., pp. 105-115, Toronto: University of Toronto Press, 2006,
Posted: 20 Aug 2009
David G. Duff
University of British Columbia Faculty of Law

Abstract:

Canada, Taxation, Redistribution, Fiscal federalism

38.

Carbon Taxation in British Columbia

Vermont Journal of International Law, Vol. 10, pp. 87-107, 2008
Number of pages: 22 Posted: 20 Aug 2009 Last Revised: 15 Jul 2017
David G. Duff
University of British Columbia Faculty of Law
Downloads 0 (529,071)
Citation 1

Abstract:

Canada, British Columbia, Carbon Tax, Climate Change legislation

39.

Tax Avoidance in Canada after Canada Trustco and Mathew

TAX AVOIDANCE IN CANADA AFTER CANADA TRUSTCO AND MATHEW, David G. Duff, Harry Erlichman, eds., Toronto: Irwin Law, 2007
Posted: 20 Aug 2009
David G. Duff
University of British Columbia Faculty of Law

Abstract:

Canada, Taxation, Tax Avoidance, General Anti-Avoidance Rule (GAAR)

40.

A Comparative Evaluation of Different Policies to Promote the Generation of Electricity from Renewable Resources

A GLOBALLY INTEGRATED CLIMATE POLICY FOR CANADA, pp. 222-246, Steven Bernstein, Jutta Brunnée, David G. Duff & Andrew J. Green, eds., 2008,
Posted: 20 Aug 2009
David G. Duff and Andrew James Green
University of British Columbia Faculty of Law and University of Toronto - Faculty of Law

Abstract:

Canada, Climate change policy, Electricity, Renewable resources

41.

Relationships, Boundaries, and Corporate Taxation: Compliance and Avoidance in an Era of Globalization

BEYOND BOUNDARIES: DEVELOPING APPROACHES TO TAX AVOIDANCE AND TAX RISK MANAGEMENT, Judith Freedman, ed., pp. 197-205, Oxford: Oxford University Centre for Business Taxation, 2008
Posted: 19 Aug 2009 Last Revised: 01 Oct 2009
David G. Duff
University of British Columbia Faculty of Law

Abstract:

Corporate taxation, Tax avoidance, Globalization

42.

Introduction: A Globally-Integrated Climate Policy for Canada

A GLOBALLY INTEGRATED CLIMATE POLICY FOR CANADA, Steven Bernstein, Jutta Brunnée, David G. Duff, Andrew J. Green, eds., pp. 3-34, Toronto: University of Toronto Press, 2008,
Posted: 19 Aug 2009
University of British Columbia Faculty of Law, University of Toronto - Faculty of Law, University of Toronto, Faculty of Law and University of Toronto - Department of Political Science

Abstract:

43.

Lipson v Canada - Whither the Canadian GAAR

British Tax Review, Vol. 2, pp. 161-169, 2009
Posted: 19 Aug 2009 Last Revised: 01 Oct 2009
David G. Duff
University of British Columbia Faculty of Law

Abstract:

Canada, Taxation, Income tax, Tax avoidance, General Anti‑Avoidance Rule, GAAR

44.

Wind Power in Canada

CRITICAL ISSUES IN ENVIRONMENTAL TAXATION: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, Kurt Deketelaere et al. eds., Vol. IV, pp. 3-38, Oxford: Oxford University Press, 2007
Posted: 19 Aug 2009
David G. Duff and Andrew James Green
University of British Columbia Faculty of Law and University of Toronto - Faculty of Law

Abstract:

Canada, Alternative energy sources, Wind power

45.

Market-Based Policies for Renewable Energy Source Electricity: A Comparative Evaluation

CRITICAL ISSUES IN ENVIRONMENTAL TAXATION: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, Nathalie Chalifour et al. eds., Vol. V, Chapter 35, Oxford: Oxford University Press, 2008
Posted: 19 Aug 2009
David G. Duff and Andrew James Green
University of British Columbia Faculty of Law and University of Toronto - Faculty of Law

Abstract:

Canada, Electricity, Renewable resources

46.

A Globally Integrated Climate Policy for Canada

Toronto: University of Toronto Press, 2008
Posted: 19 Aug 2009
University of British Columbia Faculty of Law, University of Toronto, Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Department of Political Science

Abstract:

Canada, Climate changes, Government policy

47.

Towards an Exemption Regime for the Taxation of Outbound Direct Investment

CLEA 2008 Meetings Paper
Posted: 01 Jul 2008 Last Revised: 26 Sep 2008
David G. Duff
University of British Columbia Faculty of Law

Abstract:

Taxation, International Taxation, Foreign Direct Investment

48.

Benefit Taxes and User Fees in Theory and Practice

54 University of Toronto Law Journal 391-447.
Number of pages: 58 Posted: 06 May 2005 Last Revised: 15 Jul 2017
David G. Duff
University of British Columbia Faculty of Law
Downloads 0 (510,834)

Abstract: