Fiscal Contract and the Canada Disability Benefit: Lessons from Income Tax Law

Osgoode Legal Studies Research Paper No. 4387582

Submitted for publication in Osgoode Hall Law Journal (2023)

22 Pages Posted: 13 Mar 2023

See all articles by Jinyan Li

Jinyan Li

York University - Osgoode Hall Law School

Date Written: March 2023

Abstract

This paper adopts a fiscal contract approach to examining the design of the Canada Disability Benefit and advocates using the CCB as a design model. It argues that a fiscal contract underlies the Income Tax Act which collects taxes as well as spends public money on poverty-reduction programs. In a tax state, the government’s spending is tied to taxing. The current fiscal contract reflects key Canadian values, such as equity and fairness, ability to pay, work, family and the rule of law. The CCB, which is implemented through the Income Tax Act, is a superior design model to the Guaranteed Income Supplement for designing the new benefit.

Suggested Citation

Li, Jinyan, Fiscal Contract and the Canada Disability Benefit: Lessons from Income Tax Law (March 2023). Osgoode Legal Studies Research Paper No. 4387582, Submitted for publication in Osgoode Hall Law Journal (2023), Available at SSRN: https://ssrn.com/abstract=4387582

Jinyan Li (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

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