SHARE THE WEALTH - How we can tax Canada's super-rich and create a better country for everyone
Authors: Jonathan Gauvin and Angella MacEwen
Summary: Policy experts Jonathan Gauvin and Angella MacEwen show exactly how Canada’s wealth can be more fairly shared with measures that would impact only the one per cent: a wealth tax, higher taxes on the highest incomes, higher taxes on large corporations and higher taxes on big profits coming from capital gains. They also propose measures to shut down tax loopholes and tax havens and to tax web giants.
REBELLION, RASCALS, AND REVENUE: Tax Follies and Wisdom through the Ages
Authors: Michael Keen and Joel Slemrod
Summary: "Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes."
TAX THE RICH - How lies, loopholes and lobbyists make the rich even richer
Authors: Morris Pearl & Erica Payne
Summary: How do you rig an economy? You start with the tax code. In Tax the Rich! former BlackRock executive Morris Pearl, the millionaire chair of the Patriotic Millionaires, and Erica Payne, the organization's founder, take readers on an engaging and enlightening insider's tour of the nation's tax code, explaining exactly how "the rich"--and the politicians they control--manipulate the U.S. tax code to ensure the rich get richer, and everyone else is left holding the bag.
FRAMING FEMINIST TAXATION
Author: Global Alliance for Tax Justice (GATJ) Tax and Gender Working Group
Summary: Everywhere, women tend to proportionately pay more taxes and benefit less from them, as gender-biased and regressive tax systems continue to deepen gender inequality. While the socio-economic crisis triggered by the COVID-19 pandemic has worsened this situation, it only highlights the urgency for structural changes to make taxes work for women. The book presents a feminist intersectional and human rights-based approach to fiscal policies, using examples from Uganda, providing tools to assess the gender bias in current tax systems, and how to advocate towards a tax system that enables substantive gender equality.
THE WEALTH HOARDERS - How billionaires pay millions to hide trillions
Author: Chuck Collins
Summary: In this book, leading insiders from the wealth defense industry describe how they're paid millions to hide trillions for the richest 0.01%, entrenching hereditary dynasties of wealth and power via anonymous shell companies, family offices, offshore accounts, opaque trusts, and sham transactions to ensure the world’s richest pay next to no tax. Chuck Collins also outlines a robust set of policies that democratic nations can implement to shut down the Wealth Defense Industry for good.
THE WHITENESS OF WEALTH - How the tax system impoverishes Black Americans - and how we can fix it
Author: Dorothy Brown
Summary: Brown draws on decades of cross-disciplinary research to show that tax law isn’t as color-blind as she’d once believed. She takes us into her adopted city of Atlanta, introducing us to families across the economic spectrum whose stories demonstrate how American tax law rewards the preferences and practices of white people while pushing black people further behind. From attending college to getting married to buying a home, black Americans find themselves at a financial disadvantage compared to their white peers. The results are an ever-increasing wealth gap and more black families shut out of the American dream.
THE TRIUMPH OF INJUSTICE - How the Rich Dodge Taxes and How to Make Them Pay
Authors: Emmanuel Saez, Gabriel Zucman
Summary: Even as they have become fabulously wealthy, the ultra-rich have seen their taxes collapse to levels last seen in the 1920s. Meanwhile, working-class Americans have been asked to pay more. The Triumph of Injustice presents a forensic investigation into this dramatic transformation, written by two economists who have revolutionized the study of inequality. Blending history and cutting-edge economic analysis, Emmanuel Saez and Gabriel Zucman offer a comprehensive view of America’s tax system alongside a visionary, democratic, and practical reinvention of taxes.
Author: Jake Bernstein
Summary: Now a film on Netflix, The Laundromat shows the hidden circulatory system flowing beneath the surface of global finance, carrying trillions of dollars from drug trafficking, tax evasion, bribery, and other illegal enterprises, in which the identities of the individuals who benefit from these activities are masked, aided by bankers, lawyers, and auditors who get paid to look the other way. Based on the leaked Panama Papers from disgraced law firm Mossack Fonseca, and other investigations, Bernstein shows how shell companies operate, how they allow the superwealthy and celebrities to escape taxes, and how they provide cover for illicit activities on a massive scale by crime bosses and corrupt politicians across the globe.
THE AGE OF INCREASING INEQUALITY - The Astonishing Rise of Canada's 1%
Author: Lars Osberg
Author: Lars Osberg
Summary: Since the 1980s, Canada's top 1%, and especially the 0.1%, have accumulated vast fortunes while most other Canadians have paid most of the country's taxes, while dealing with unaffordable housing, stagnant wages, and a lack of full time jobs for new graduates. Lars Osberg documents our dramatically rising inequality, providing shocking data about life with top, middle and bottom Canadian incomes, and explaining the causes, from trade deals, the gradual decline of unions, astronomical salaries for corporate executives, managers, and some fortunate professionals.
MONEYLAND - The Inside Story of the Crooks and Kleptocrats Who Rule the World
Author: Oliver Bullough
Summary: An investigative journalist's deep dive into the corrupt workings of the world's kleptocrats, from ruined towns on the edge of Siberia, to Bond-villain lairs in London and Manhattan, as more and more governments are run by corrupt leaders who prosper at the expense of their people, in a world where the stateless super-rich (and their awful children) abide by no laws, and in which the institutions of Europe and the United States have become money-laundering operations, putting the stability of Western industrial democracies under attack, while heroic activists around the world are fighting back.
GIVE AND TAKE - The Citizen-Taxpayer and the Rise of Canadian Democracy
Author: Shirley Tillotson
Summary: A hundred years of tax history in Canada, from a Canadian millionaire who embraced the new federal income tax in 1917, to a socialist hero who deplored the burden of big government, reveals that taxes deliver something more than armies and schools: democracy. Tillotson covers the tumultuous tax fights of the interwar years, the remaking of income taxation in the 1940s and onwards, and a fresh angle on the fierce conflicts surrounding tax reform in the 1960s. A book for people into Canadian history, politics, public policy, taxation, social movements, and governance.
CANADA: A NEW TAX HAVEN
Author: Alain Deneault
Summary: Tracing Canada’s historical relationship with Commonwealth Caribbean nations back through the last half of the twentieth century, Deneault describes how the involvement of Canadian financiers in establishing and maintaining Caribbean tax havens predisposed Canada to become a tax haven itself, and resulted in problems beyond tax evasion and money laundering to include legal use of tax havens by large corporations.
THE PANAMA PAPERS: Breaking the story of how the rich and powerful hide their money
Authors: Bastian Obermayer, Frederik Obermaier
Summary: Late one evening, investigative journalist Bastian Obermayer receives an anonymous message offering him access to secret data. Through encrypted channels, he then receives documents showing a mysterious bank transfer for $500 million in gold. This is just the beginning. Obermayer and fellow Süddeutsche Zeitung journalist Frederik Obermaier find themselves immersed in the secret world where complex networks of shell companies help to hide people who don't want to be found. Faced with the largest data leak in history, they activate an international network of journalists to follow every possible line of enquiry. Operating for over a year in the strictest secrecy, they uncover a global elite living by a different set of rules: prime ministers, dictators, oligarchs, princelings, sports officials, big banks, arms smugglers, mafiosi, diamond miners, art dealers and celebrities. The real-life thriller behind the story of the century, The Panama Papers is an intense, unputdownable account that blows their secret world wide open.
THE TROUBLE WITH BILLIONAIRES
Authors: Linda McQuaig, Neil Brooks
Summary: The concentrated economic power of billionaires is examined, in how it reverberates throughout society, threatening our quality of life and democracy, and in how our perceptions of large fortunes, often falsely seen as evidence of great talent or accomplishment, ignore how most of this wealth is not due to an increase in talent or effort at the top, and how that falsehood helps legitimize both greed and government policy changes that favour super-rich elites.
THE HIDDEN WEALTH OF NATIONS: The Scourge of Tax Havens
Author: Gabriel Zucman
Summary: Accessible book for the non-specialist to get a good understanding of how the international tax haven system works, including a conservative estimates for Canada's offshore wealth in 2015 at $300 billion, resulting in tax revenue losses of roughly $6 billion at the time.
THE GREAT REVENUE ROBBERY: How to Stop the Tax Cut Scam and Save Canada
Editor: Richard Swift / Canadians for Tax Fairness
Contributors: James Clancy, Dennis Howlett, Trish Hennessy, Diana Gibson, Peter Gillespie, Jim Stanford, Toby Sanger, Joe Gunn, John Restakis, Murray Dobbin.
Summary: How, given the widespread support of strong public opinion for taxing extreme wealth, tax policy can help rebuild our social programs, reduce the gap between rich and poor, restore environmental responsibility, and revitalize our democracy.
TAX IS NOT A FOUR-LETTER WORD
Editors: Alex Himelfarb and Jordan Himelfarb
Summary: This book provides new information on how taxation, and our thinking about it, has changed. The contributors present data that shows what we get for what we invest and what we lose when we pay less. It also explores how citizens came to think of tax cuts as the "last free lunch". This book takes a positive approach to opening up public discussion and creating a political will to do better.
TREASURE ISLANDS: Uncovering the Damage of Offshore Banking and Tax Havens
Author: Nicholas Shaxson
Summary: A former correspondent for the Financial Times and The Economist, Shaxson uncovers how offshore tax evasion, which has cost the U.S. 100 billion dollars in lost revenue each year, is just one item on a long rap sheet outlining the damage that offshoring wreaks on our societies, including the 2009 financial crisis. In a riveting journey from Moscow to London to Switzerland to Delaware, Shaxson dives deep into a vast and secret playground where bankers and multinational corporations operate side by side with nefarious tax evaders, organized criminals and the world's wealthiest citizens. Tax havens are where all these players get to maximize their own rewards and leave the middle class to pick up the bill.
BILL GATES, PAY YOUR FAIR SHARE OF TAXES ... LIKE WE DO!
Author: Brigitte Alepin
Summary: A behind-the-scenes explanation of what creates a gap of trillions of dollars in government revenues, in virtually every country, as large corporations, the super-rich, and private foundations found many ways to dodge taxes. Using data drawn from leading international organizations, Alepin shows how reclaiming those funds would go a long way towards balancing the books, and how governments can work together on concrete steps to make wealthy individuals and corporations pay their fair share, all while still growing their wealth.
AMERICAN TAXATION, AMERICAN SLAVERY
Author: Robin Einhorn
Summary: From the earliest colonial times right up to the Civil War, slaveholding elites feared strong democratic government as a threat to the institution of slavery. American Taxation, American Slavery shows how their heated battles over taxation, the power to tax, and the distribution of tax burdens were rooted not in debates over personal liberty but rather in the rights of slaveholders to hold human beings as property. Along the way, Einhorn exposes the antidemocratic origins of the popular Jeffersonian rhetoric about weak government by showing that governments were actually more democratic—and stronger—where most people were free.
CES RICHES QUI NE PAIENT PAS D'IMPÔTS
Par : Brigitte Alepin
Publié : 2004
Résumé : Dans cet ouvrage percutant, la fiscaliste Brigitte Alepin relate comment certaines personnalités ainsi que des familles et des entreprises parmi les plus riches du Canada et du Québec abusent systématiquement du système fiscal. Canada Steamship Lines, Irving Oil, des gens du milieu du spectacle, des motards criminalisés, la famille Chagnon, les Bronfman, le CN, le CP, Vidéotron, Molson, Saputo, Alcan, Domtar, des institutions religieuses, les compagnies de tabac... Alors qu’un simple citoyen verse en moyenne 60 % de ses revenus pour payer ses impôts et les taxes à la consommation, tandis que les plus riches ont accès à une panoplie d’outils fiscaux pour contourner, voire annuler des milliards de dollars d’impôts à payer, il y a tout lieu de parler d’un scandale de société.