The Politics of Taxation in Canada

David Robinson is an associate professor of economics at Laurentian
University.

This is the best book on taxation I’ve ever read.

That may not grab your attention, but you might be impressed by the
quality of the sources: Geoffrey Hale had help from three past ministers
of finance (including Paul Martin), at least six deputy ministers, and a
collection of other officials and experts. You might be impressed by the
breadth of Hale’s background: before completing his Ph.D. at the
University of Western Ontario, where he developed the material for this
book, he worked for two national small-business organizations and for
the Government of Ontario. He is now an associate professor at the
University of Lethbridge, where he teaches Canadian politics, public
administration, public policy, political economy, and
business–government relations. Or you might take a hint from the fact
that The Politics of Taxation in Canada was nominated for the 2001–02
Donner Prize for the best book published on Canadian public policy.

The book is well written, informative, and thought-provoking. It should
be high on the reading list of anyone interested in Canadian politics or
who teaches or studies Canadian public policy or public finance.

The detail of Hale’s account is unlikely to be equalled. His handling
of the details reveals a distinctive theoretical perspective. One
metaphor and one simile from the book provide a sense of both writing
style and intellectual approach.

Hale describes the tax system as “part of an economic constitution
that defines and limits the powers of the state and of individuals.”
In Hale’s world, tax theory is no dry recital of dates and rates; nor
is it an account of mindless political struggle. Understanding a
constitution requires a subtle and deep grasp of the political exchanges
that balance the interests of those who live under and rely on that
constitution.

Hale’s politics of taxation is also like “a four-ring circus.” In
one ring, governments juggle varied demands for spending; in the second,
interest groups compete for the government attention; in the third,
domestic and international forces are in a tug of war; and in the
fourth, the provinces and the federal government wrestle. By describing
the action in each ring, Hale gives us the richest and most balanced
view to date.