David G. Duff

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

53

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Scholarly Papers (53)

1.

Responses to Tax Treaty Shopping: A Comparative Evaluation

Number of pages: 24 Posted: 08 Oct 2010 Last Revised: 27 Oct 2010
David G. Duff
Peter A. Allard School of Law, University of British Columbia
Downloads 1,266 (15,734)
Citation 1

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2.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 1,233 (16,374)
Citation 2

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Australia, Taxation, Tax avoidance

3.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 1,035 (21,218)

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4.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 776 (32,081)

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

5.

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 Peter A. Allard School of Law, University of British Columbia
Downloads 744 (33,990)

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6.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 710 (36,253)
Citation 1

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7.

Tax Treaty Abuse and the Principal Purpose Test - Part II

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 66, No. 4, 2018
Number of pages: 66 Posted: 23 Oct 2018 Last Revised: 20 Jan 2019
David G. Duff
Peter A. Allard School of Law, University of British Columbia
Downloads 487 (59,419)

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8.

Tax Fairness and the Tax Mix

Foundation for Law, Justice and Society, 2008
Number of pages: 12 Posted: 20 Aug 2009
David G. Duff
Peter A. Allard School of Law, University of British Columbia
Downloads 424 (70,160)

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Taxation, Fairness, Tax policy

9.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 420 (70,963)

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Tax policy, personal income tax, charitable contributions

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
Peter A. Allard School of Law, University of British Columbia
Downloads 265 (118,146)

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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
Peter A. Allard School of Law, University of British Columbia
Downloads 126 (232,531)

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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
Peter A. Allard School of Law, University of British Columbia
Downloads 324 (95,667)

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12.

Tax Treaty Abuse and the Principal Purpose Test - Part I

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 66, No. 3, 2018
Number of pages: 60 Posted: 15 Oct 2018
David G. Duff
Peter A. Allard School of Law, University of British Columbia
Downloads 318 (98,029)

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international tax, tax avoidance

13.

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
Peter A. Allard School of Law, University of British Columbia and University of Toronto - Faculty of Law
Downloads 284 (110,385)

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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
Peter A. Allard School of Law, University of British Columbia
Downloads 259 (121,622)

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15.

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 Last Revised: 23 Sep 2018
David G. Duff
Peter A. Allard School of Law, University of British Columbia
Downloads 257 (122,675)

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16.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 219 (143,768)

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17.

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
Peter A. Allard School of Law, University of British Columbia, affiliation not provided to SSRN and University of Toronto - Faculty of Law
Downloads 211 (148,965)

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

18.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 175 (176,791)

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19.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 173 (178,557)

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20.

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 Last Revised: 23 Sep 2018
David G. Duff
Peter A. Allard School of Law, University of British Columbia
Downloads 145 (207,272)

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21.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 139 (214,489)

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BIJURALISM, TAX LAW, STATUTORY INTERPRETATION, CASES, BILINGUALISM

22.

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
Peter A. Allard School of Law, University of British Columbia, University of Toronto - Faculty of Law and University of Toronto - Department of Economics
Downloads 134 (220,907)

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23.

Legislated Interpretation and Tax Avoidance in Canadian Income Tax Law

Number of pages: 29 Posted: 13 May 2018
David G. Duff and Benjamin Alarie
Peter A. Allard School of Law, University of British Columbia and University of Toronto - Faculty of Law
Downloads 124 (234,491)

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24.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 123 (235,937)

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25.

Disability and the Income Tax

McGill Law Journal, Vol. 45, No. 4, 2000
Number of pages: 93 Posted: 27 May 2008
David G. Duff
Peter A. Allard School of Law, University of British Columbia
Downloads 118 (243,312)

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26.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 116 (246,390)

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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
Peter A. Allard School of Law, University of British Columbia and Osgoode Hall Law School
Downloads 73 (335,074)

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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 Peter A. Allard School of Law, University of British Columbia
Downloads 40 (446,654)

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28.

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 Peter A. Allard School of Law, University of British Columbia
Downloads 112 (252,595)

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

29.

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 Peter A. Allard School of Law, University of British Columbia
Downloads 91 (290,459)

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30.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 84 (305,320)

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

31.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 73 (331,496)

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

32.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 69 (344,730)

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

33.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 62 (361,696)

Abstract:

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tax law, bijuralism

34.

Interest Deductibility and International Taxation in Canada After BEPS Action 4

Report of the Proceedings of the Seventieth Tax Conference: 2018 Conference Report (Toronto: Canadian Tax Foundation), Forthcoming
Number of pages: 26 Posted: 15 Aug 2019
David G. Duff
Peter A. Allard School of Law, University of British Columbia
Downloads 48 (406,905)

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international taxation, international tax policy, base erosion and profit shifting, taxation, interest deductibility

35.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 46 (414,166)

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36.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 44 (421,716)

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International Tax, Tax Treaties, Elimination of Double Taxation

37.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 39 (441,524)

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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
Peter A. Allard School of Law, University of British Columbia
Downloads 32 (471,989)
Citation 2

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Canada, British Columbia, Carbon Tax, Climate Change legislation

39.

Income Taxation of Small Business: Toward Simplicity, Neutrality and Coherence

G Loutzenhiser and R de la Feria (eds), The Dynamics of Taxation (Oxford: Hart Publishing, 2020)
Number of pages: 38 Posted: 06 Jan 2020
David G. Duff
Peter A. Allard School of Law, University of British Columbia
Downloads 24 (525,841)

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Tax, Small Business Taxation, Corporate Tax, Taxation of Shareholders, Tax Simplicity, Tax Neutrality

40.

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
Peter A. Allard School of Law, University of British Columbia
Downloads 15 (568,147)

Abstract:

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Canada, Taxation Law, Jurisprudence

41.

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

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International taxation, base erosion and profit shifting, interest expense

42.

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
Peter A. Allard School of Law, University of British Columbia and University of Toronto - Faculty of Law

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Canada, Climate change policy, Electricity, Renewable resources

43.

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
Peter A. Allard School of Law, University of British Columbia and affiliation not provided to SSRN

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Canada, Transfer pricing

44.

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

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

45.

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

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Canada, Taxation, Redistribution, Fiscal federalism

46.

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

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Canada, Tax legislation, Statutory interpretation, Jurisprudence

47.

A Globally Integrated Climate Policy for Canada

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

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Canada, Climate changes, Government policy

48.

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

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

49.

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
Peter A. Allard School of Law, University of British Columbia, University of Toronto - Faculty of Law, University of Toronto, Faculty of Law and University of Toronto - Department of Political Science

Abstract:

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50.

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
Peter A. Allard School of Law, University of British Columbia and University of Toronto - Faculty of Law

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Canada, Alternative energy sources, Wind power

51.

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

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Corporate taxation, Tax avoidance, Globalization

52.

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
Peter A. Allard School of Law, University of British Columbia and University of Toronto - Faculty of Law

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Canada, Electricity, Renewable resources

53.

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

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Taxation, International Taxation, Foreign Direct Investment