William Neil Brooks

York University

4700 Keele Street

Toronto, Ontario M3J 1P3

Canada

SCHOLARLY PAPERS

9

DOWNLOADS

465

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (9)

1.

Tax Levels, Structures, and Reforms: Convergence or Persistence

Theoretical Inquiries in Law, Comparative Tax Law and Culture, Vol. 11, No. 12, p. 791, July 2010
Number of pages: 33 Posted: 14 Jul 2010
William Neil Brooks and Thaddeus Hwong
York University and Faculty of Liberal Arts & Professional Studies, York University
Downloads 135 (293,906)

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Tax, Globalization, Public Policy, Tax Rates, Tax Sovereignty, Corporate Tax Rates, Tax Policy, Personal Marginal Tax Rates, Tax Revenues, Tax Competition

2.

The Supreme Court's 2012 Tax Cases: Formalism Trumps Pragmatism and Good Sense

Supreme Court Law Review (2014) 64 SCLR (2d) 267-325.
Number of pages: 60 Posted: 10 Mar 2014
William Neil Brooks and Kim Brooks
York University and Dalhousie University - Schulich School of Law
Downloads 118 (324,502)

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tax policy; taxation; income tax; VAT; Supreme Court of Canada

3.

The Supreme Court's 2013 Tax Cases: Side-Stepping the Interesting, Important and Difficult Issues

(2015) 68 SCLR (2d) 335
Number of pages: 54 Posted: 14 Feb 2015
William Neil Brooks and Kim Brooks
York University and Dalhousie University - Schulich School of Law
Downloads 89 (390,644)

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tax policy; income taxation

4.

Canadian Tax Journal: The First Decade - 1953-1962

Canadian Tax Journal/ Revue Fiscale Canadienne, Vol. 50, No. 1, p. 261, 2002
Number of pages: 67 Posted: 19 Feb 2011
William Neil Brooks
York University
Downloads 46 (543,846)

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Tax, Canada, Canadian Tax Journal

5.

Canadian Tax Journal: The Second Decade - 1963-1972

Canadian Tax Journal, Vol. 50, No. 2, 2002
Number of pages: 63 Posted: 21 Feb 2011
William Neil Brooks
York University
Downloads 42 (563,495)

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Tax, Canada, Canadian Tax Journal

6.

Carrying on the Tradition: Justice Rothstein's Contribution to Canadian Tax Law

(2016) 74 S.C.L.R. (2d) 361 - 404
Number of pages: 44 Posted: 05 Sep 2017
William Neil Brooks and Kim Brooks
York University and Dalhousie University - Schulich School of Law
Downloads 35 (600,896)

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7.

Piercing the Veil: Private Corporations and the Income of the Affluent

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 64, No. 1, 2016
Posted: 31 Mar 2016
EvidenceNetwork.ca, McMaster University - Department of Economics, York University and Statistics Canada

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CCPC, Income Tax Act, income distribution, corporate veil, tax avoidance, tax expenditures

8.

Policy Forum: The Case Against Boutique Tax Credits and Similar Tax Expenditures

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 64, No. 1, 2016
Posted: 31 Mar 2016
William Neil Brooks
York University

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tax expenditures, efficiency, equity, accountability, transparency, tax policy.

9.

Tax Expenditures: State of the Art (2011)

Lisa Philipps, Neil Brooks, Jinyan Li,TAX EXPENDITURES: STATE OF THE ART, Canadian Tax Foundation, 2011
Posted: 25 Mar 2011
Lisa Philipps, William Neil Brooks and Jinyan Li
York University - Osgoode Hall Law School, York University and York University - Osgoode Hall Law School

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tax expenditures, fiscal and public policy systems, OECD , interdisciplinary perspectives, Canada, the United States, Australia, England, environment, housing, health and fitness, and retirement savings