David Duff
- Courses3
- Reviews7
- School: University of Toronto
- Campus: St. George Campus
- Department: Law
- Email address: Join to see
- Phone: Join to see
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Location:
Toronto, ON - Dates at University of Toronto: February 2002 - September 2006
- Office Hours: Join to see
Biography
University of Toronto St. George Campus - Law
Experience
Faculty of Law, University of British Columbia
Professor
David worked at Faculty of Law, University of British Columbia as a Professor
University of Toronto Faculty of Law
Professor
David worked at University of Toronto Faculty of Law as a Professor
University of Toronto Faculty of Law
Associate Professor
David worked at University of Toronto Faculty of Law as a Associate Professor
McGill University
Visting Professor
David worked at McGill University as a Visting Professor
Tax LLM Program, Peter A. Allard School of Law, University of British Columbia
Director
David worked at Tax LLM Program, Peter A. Allard School of Law, University of British Columbia as a Director
University of British Columbia Faculty of Law
Associate Dean for Academic Affairs
David worked at University of British Columbia Faculty of Law as a Associate Dean for Academic Affairs
Education
University of Toronto
M.A.
Political Theory
Faculty of Law, University of Toronto
LL.B.
Harvard Law School
LL.M.
Publications
Taxation of Business Organizations in Canada
LexisNexis
Taxation of Business Organizations in Canada is a combination casebook/textbook that provides students and tax practitioners with discussion and analysis of statutory provisions and judicial decisions governing Canadian income taxation of partnerships, corporations and shareholders. The text provides readers with a comprehensive overview of the field, addressing advanced topics in the taxation of partnerships and corporations, including the characterization and allocation of income received through partnerships and corporations, the acquisition of losses, associated corporations and the small business deduction, the lifetime capital gains deduction, deemed dividends, surplus stripping, shareholder benefits and loans, the transfer of property to a partnership or corporation, the windup of a partnership or corporation, and other reorganizations of partnerships and corporations.
Taxation of Business Organizations in Canada
LexisNexis
Taxation of Business Organizations in Canada is a combination casebook/textbook that provides students and tax practitioners with discussion and analysis of statutory provisions and judicial decisions governing Canadian income taxation of partnerships, corporations and shareholders. The text provides readers with a comprehensive overview of the field, addressing advanced topics in the taxation of partnerships and corporations, including the characterization and allocation of income received through partnerships and corporations, the acquisition of losses, associated corporations and the small business deduction, the lifetime capital gains deduction, deemed dividends, surplus stripping, shareholder benefits and loans, the transfer of property to a partnership or corporation, the windup of a partnership or corporation, and other reorganizations of partnerships and corporations.
Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation
Philosophical Foundations of Tax Law, Monica Bhandari, ed.
It is generally accepted that one role of a tax system is to implement a society’ s conception of distributive justice. This article reviews Ronald Dworkin’ s theory of distributive justice as equality of resources and its implications for redistributive taxation. It examines the theory in contrast to other prominent theories of distributive justice, arguing that Dworkin’ s approach provides a more compelling conception of distributive justice than welfare-based theories that do not take rights and responsibilities seriously; Rawlsian theory which is insufficiently attentive to individual rights and responsibilities; and classical libertarianism which fails to take equality seriously. It also considers the implications of Dworkin’ s theory for redistributive taxation, addressing both the kinds of taxes that should be collected for this purpose and key features in the design of these taxes. Building on Dworkin’ s theory, the article argues that progressive income and inheritance taxes are essential elements of a just tax system.
Taxation of Business Organizations in Canada
LexisNexis
Taxation of Business Organizations in Canada is a combination casebook/textbook that provides students and tax practitioners with discussion and analysis of statutory provisions and judicial decisions governing Canadian income taxation of partnerships, corporations and shareholders. The text provides readers with a comprehensive overview of the field, addressing advanced topics in the taxation of partnerships and corporations, including the characterization and allocation of income received through partnerships and corporations, the acquisition of losses, associated corporations and the small business deduction, the lifetime capital gains deduction, deemed dividends, surplus stripping, shareholder benefits and loans, the transfer of property to a partnership or corporation, the windup of a partnership or corporation, and other reorganizations of partnerships and corporations.
Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation
Philosophical Foundations of Tax Law, Monica Bhandari, ed.
It is generally accepted that one role of a tax system is to implement a society’ s conception of distributive justice. This article reviews Ronald Dworkin’ s theory of distributive justice as equality of resources and its implications for redistributive taxation. It examines the theory in contrast to other prominent theories of distributive justice, arguing that Dworkin’ s approach provides a more compelling conception of distributive justice than welfare-based theories that do not take rights and responsibilities seriously; Rawlsian theory which is insufficiently attentive to individual rights and responsibilities; and classical libertarianism which fails to take equality seriously. It also considers the implications of Dworkin’ s theory for redistributive taxation, addressing both the kinds of taxes that should be collected for this purpose and key features in the design of these taxes. Building on Dworkin’ s theory, the article argues that progressive income and inheritance taxes are essential elements of a just tax system.
Alternatives to the Gift and Estate Tax
Boston College Law Review
Following the near-death experience of the federal gift and estate tax in 2010, the hundredth anniversary of the tax represents an ideal moment to reflect on the role of this tax and whether an alternative approach might be more desirable and sustainable. This Article examines four prominent alterna- tives to the current tax: an annual wealth tax, taxing unrealized gains at death, including gifts and inheritances in income, and a lifetime accessions tax that would apply to the cumulative value of gifts and inheritances received by in- dividuals over their lifetimes. In order to assess these alternatives, the Article reconsiders the reasons for taxing wealth transfers, arguing that the primary purpose of a wealth transfer tax is not to raise revenue or enhance progressivi- ty, but to regulate intergenerational transfers of wealth in order to reduce un- earned concentrations of wealth and power and promote fair equality of op- portunity. On this basis, it argues that a lifetime accessions tax is an attractive alternative to the current tax.
Taxation of Business Organizations in Canada
LexisNexis
Taxation of Business Organizations in Canada is a combination casebook/textbook that provides students and tax practitioners with discussion and analysis of statutory provisions and judicial decisions governing Canadian income taxation of partnerships, corporations and shareholders. The text provides readers with a comprehensive overview of the field, addressing advanced topics in the taxation of partnerships and corporations, including the characterization and allocation of income received through partnerships and corporations, the acquisition of losses, associated corporations and the small business deduction, the lifetime capital gains deduction, deemed dividends, surplus stripping, shareholder benefits and loans, the transfer of property to a partnership or corporation, the windup of a partnership or corporation, and other reorganizations of partnerships and corporations.
Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation
Philosophical Foundations of Tax Law, Monica Bhandari, ed.
It is generally accepted that one role of a tax system is to implement a society’ s conception of distributive justice. This article reviews Ronald Dworkin’ s theory of distributive justice as equality of resources and its implications for redistributive taxation. It examines the theory in contrast to other prominent theories of distributive justice, arguing that Dworkin’ s approach provides a more compelling conception of distributive justice than welfare-based theories that do not take rights and responsibilities seriously; Rawlsian theory which is insufficiently attentive to individual rights and responsibilities; and classical libertarianism which fails to take equality seriously. It also considers the implications of Dworkin’ s theory for redistributive taxation, addressing both the kinds of taxes that should be collected for this purpose and key features in the design of these taxes. Building on Dworkin’ s theory, the article argues that progressive income and inheritance taxes are essential elements of a just tax system.
Alternatives to the Gift and Estate Tax
Boston College Law Review
Following the near-death experience of the federal gift and estate tax in 2010, the hundredth anniversary of the tax represents an ideal moment to reflect on the role of this tax and whether an alternative approach might be more desirable and sustainable. This Article examines four prominent alterna- tives to the current tax: an annual wealth tax, taxing unrealized gains at death, including gifts and inheritances in income, and a lifetime accessions tax that would apply to the cumulative value of gifts and inheritances received by in- dividuals over their lifetimes. In order to assess these alternatives, the Article reconsiders the reasons for taxing wealth transfers, arguing that the primary purpose of a wealth transfer tax is not to raise revenue or enhance progressivi- ty, but to regulate intergenerational transfers of wealth in order to reduce un- earned concentrations of wealth and power and promote fair equality of op- portunity. On this basis, it argues that a lifetime accessions tax is an attractive alternative to the current tax.
Canadian Income Tax Law, 5th ed.
LexisNexis
Now in its fifth edition, this work provides an overview of the foundations of tax law and the critical cases which have shaped each component of the tax regime, uniquely combining the best features of both a textbook and casebook. Offering more depth of analysis and scope of coverage than other income tax law casebooks, it contains the authors' analysis of the law, yet unlike other textbooks, it includes the text of judicial decisions, enabling readers to critically and effectively assess the law. Cited by the Supreme Court of Canada, this book's expert commentary, detailed explanatory notes and extensive case excerpts, will be of interest to tax lawyers, legal academics and law students.
