Focusing on Canada, Philipps argues that recent efforts to revise important facets of the income tax system are best understood through the lens of privatization. By promoting personal responsibility, the tax code is contributing to the erosion of the ideal of social citizenship and replacing it with a new model of market citizenship.
Taxing the Market Citizen: Fiscal Policy and Inequality in an Age of Privatization,
63 Law and Contemporary Problems
Available at: http://scholarship.law.duke.edu/lcp/vol63/iss4/5