David Duff | University of British Columbia (original) (raw)

Papers by David Duff

SSRN Electronic Journal, 2010

SSRN Electronic Journal, 2018

Taking Public Universities Seriously, 2005

Part of the Education Law Commons This Book Chapter is brought to you for free and open access by... more Part of the Education Law Commons This Book Chapter is brought to you for free and open access by the Faculty Scholarship at Allard Research Commons. It has been accepted for inclusion in Faculty Publications by an authorized administrator of Allard Research Commons.

SSRN Electronic Journal, 2001

University of Toronto Law Journal, 2007

Lord Tomlin refused to adopt a broad anti-avoidance doctrine emphasizing the economic substance o... more Lord Tomlin refused to adopt a broad anti-avoidance doctrine emphasizing the economic substance of transactions and relationships over their legal form, on the basis that it would 'involve substituting "the incertain and crooked cord of discretion" for "the golden and straight metwand of the law.''' For those who are not familiar with the word (and I confess that I fell into this category until I taught tax law!), a 'metwand' is defined as a 'measuring rod' or 'standard by which something is measured or judged' (Oxford English Dictionary, s.v. 'metewand,' online: khttp://www.oed.com/l).

U. Toronto Fac. L. Rev., 1989

This paper is an abridged version of a substantially longer work in progress. We are extremely gr... more This paper is an abridged version of a substantially longer work in progress. We are extremely grateful to Carol Rogerson, Kathleeen Gallivan and Jeremy Paltiel for invaluable comments on numerous sections of this paper. We are also indebted to the students in Professor Rogerson's "State, Law and Family" class (Spring 1988) for making the course an especially rewarding learning experience.

The Canadian Journal of Law and Jurisprudence, 1993

Tax reform is, as it should be, a major issue on the political agenda. Wealth taxation should for... more Tax reform is, as it should be, a major issue on the political agenda. Wealth taxation should form part of the basis of that agenda if any of the goals, particularly that of equality of opportunity, which we cherish as a civilized and democratic society, are to be realized. Maureen A. Maloney, “Distributive Justice: That is the Wealth Tax Issue,” (1988) 20 Ottawa L. Rev. 601 at 635. After two decades of decline and indifference in the Anglo-American world, the subject of taxing inherited wealth has recently begun to resurface. In the past five years, the number of books and articles on the topic has shown a noticeable increase. And in Ontario, Canada’s most populous and industrialized province, the unexpected election of the New Democratic Party in September 1991, promising to reintroduce a provincial succession duty, has put the issue back on the political agenda.

SSRN Electronic Journal, 2010

SSRN Electronic Journal, 2018

Taking Public Universities Seriously, 2005

Part of the Education Law Commons This Book Chapter is brought to you for free and open access by... more Part of the Education Law Commons This Book Chapter is brought to you for free and open access by the Faculty Scholarship at Allard Research Commons. It has been accepted for inclusion in Faculty Publications by an authorized administrator of Allard Research Commons.

SSRN Electronic Journal, 2001

University of Toronto Law Journal, 2007

Lord Tomlin refused to adopt a broad anti-avoidance doctrine emphasizing the economic substance o... more Lord Tomlin refused to adopt a broad anti-avoidance doctrine emphasizing the economic substance of transactions and relationships over their legal form, on the basis that it would 'involve substituting "the incertain and crooked cord of discretion" for "the golden and straight metwand of the law.''' For those who are not familiar with the word (and I confess that I fell into this category until I taught tax law!), a 'metwand' is defined as a 'measuring rod' or 'standard by which something is measured or judged' (Oxford English Dictionary, s.v. 'metewand,' online: khttp://www.oed.com/l).

U. Toronto Fac. L. Rev., 1989

This paper is an abridged version of a substantially longer work in progress. We are extremely gr... more This paper is an abridged version of a substantially longer work in progress. We are extremely grateful to Carol Rogerson, Kathleeen Gallivan and Jeremy Paltiel for invaluable comments on numerous sections of this paper. We are also indebted to the students in Professor Rogerson's "State, Law and Family" class (Spring 1988) for making the course an especially rewarding learning experience.

The Canadian Journal of Law and Jurisprudence, 1993

Tax reform is, as it should be, a major issue on the political agenda. Wealth taxation should for... more Tax reform is, as it should be, a major issue on the political agenda. Wealth taxation should form part of the basis of that agenda if any of the goals, particularly that of equality of opportunity, which we cherish as a civilized and democratic society, are to be realized. Maureen A. Maloney, “Distributive Justice: That is the Wealth Tax Issue,” (1988) 20 Ottawa L. Rev. 601 at 635. After two decades of decline and indifference in the Anglo-American world, the subject of taxing inherited wealth has recently begun to resurface. In the past five years, the number of books and articles on the topic has shown a noticeable increase. And in Ontario, Canada’s most populous and industrialized province, the unexpected election of the New Democratic Party in September 1991, promising to reintroduce a provincial succession duty, has put the issue back on the political agenda.