Rory Gillis

Western University Faculty of Law

London, Ontario N6A 3K7 N6A 3K7

Canada

SCHOLARLY PAPERS

7

DOWNLOADS

727

TOTAL CITATIONS

0

Scholarly Papers (7)

1.

Federalism and Interprovincial Infrastructure Disputes in Canada

55:1 UBC Law Review 1 (2022)
Number of pages: 50 Posted: 04 Aug 2021 Last Revised: 08 Feb 2022
Rory Gillis
Western University Faculty of Law
Downloads 193 (334,986)

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federalism, constitutional law, infrastructure, public finance, Indigenous rights, political economy, pipelines, electricity transmission

2.

The Limits of Legal Substance: Tax Avoidance and Equitable Remedies after Collins Family Trust

(2022) 66:3 Canadian Business Law Journal 323
Number of pages: 15 Posted: 06 Oct 2022 Last Revised: 19 Mar 2025
Rory Gillis
Western University Faculty of Law
Downloads 150 (417,634)

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tax law, private law, equitable remedies, tax planning, tax avoidance

3.

Carbon Tax Shifts and the Revenue-Neutrality Dilemma

23:1 Florida Tax Review 293, 2019
Number of pages: 56 Posted: 27 May 2020
Rory Gillis
Western University Faculty of Law
Downloads 130 (468,583)

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Carbon Taxation, Carbon Pricing, Carbon Tax Shifts, Revenue Neutrality, Tax Reform, Public Finance

4.

Rethinking the Division of Tax Room and Revenue in Fiscal Federalism

(2023) 73:2 University of Toronto Law Journal 174
Number of pages: 42 Posted: 26 Jan 2022 Last Revised: 03 Apr 2023
Rory Gillis
Western University Faculty of Law
Downloads 127 (477,273)

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fiscal federalism, tax room, tax competition, spending power, Commerce Clause, NFIB v Sibelius

5.

Federalism and Vertical Tax Competition

Pre-Acceptance Version: American Journal of Comparative Law (forthcoming)
Number of pages: 42 Posted: 24 Jul 2024
Rory Gillis
Western University Faculty of Law
Downloads 68 (717,304)

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fiscal federalism, constitutional law, taxation, vertical tax competition, spending power, taxing power, horizontal tax competition

6.

Contracting for Tax Room: The Law and Political Economy of Tax-Point Transfers

Canadian Tax Journal/Revue fiscale canadienne, 2019, Vol. 67, No. 4, p. 903-945
Number of pages: 44 Posted: 18 Jan 2020 Last Revised: 31 Mar 2020
Rory Gillis
Western University Faculty of Law
Downloads 59 (771,902)

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Fiscal federalism, transfers, tax points, tax room, federal-provincial

7.

Two Conceptions of the Rule of Law ' s Prospectivity Requirement in Taxation

Number of pages: 20
Rory Gillis
Western University Faculty of Law
Downloads 0

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tax law, rule of law, prospectivity, retroactive laws, retrospective laws, Fuller, Raz, windfall taxes