The Osgoode Tax Blog has been a bit quiet since August, though the same cannot be said for the tax world. We want to say that we are resuming more regular contributions, hopefully several each week, within the spirit of this Blog to contribute to and invigorate "the tax conversation". This is an apt time to resume. International tax developments, in the broad interntational realm orchestrted by the OECD and the "Inclusive Framework" but also closer to home as, for example, Canada contemplates the economic and industrial impact of United States tax provisions designed to encourage the manufacturing of electiric vehicles in the U.S., remind us that tax is a portal through which we "see" and are able to analyze important political and economic developments. The next two posts address two aspects of the important direct and latent influences of fiscal and tax policy and tax law on fundamental economic, social, and political changes that are afoot. And, we will try in a retrospetive way to remind ourselves of developents since the last Blog post, in Canada and more broadly which expand our thinking about tax in the dynamic environment that hosts it.
Distinguished Professor of Practice, Osgoode Hall Law School