Abstract
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.
Citation
Lisa Philipps,
Taxing the Market Citizen: Fiscal Policy and Inequality in an Age of Privatization,
63 Law and Contemporary Problems
111-132
(Fall 2000)
Available at: https://scholarship.law.duke.edu/lcp/vol63/iss4/5