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"Tillotson, Shirley"
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Give and take : the citizen-taxpayer and the rise of Canadian democracy
\"Can a book about tax history be a page-turner? You wouldn't think so. But Give and Take is full of surprises. A Canadian millionaire who embraced the new federal income tax in 1917. A socialist hero, J.S. Woodsworth, who deplored the burden of big government. Most surprising of all, it reveals that taxes deliver something more than armies and schools. They build democracy. Tillotson launches her story with the 1917 war income tax, takes us through the tumultuous tax fights of the interwar years, proceeds to the remaking of income taxation in the 1940s and onwards, and finishes by offering a fresh angle on the fierce conflicts surrounding tax reform in the 1960s. Taxes show us the power of the state, and Canadians often resisted that power, disproving the myth that we have all been good loyalists. But Give and Take is neither a simple tale of tax rebels nor a tirade against the taxman. Canadians also made real contributions to democracy when they taxed wisely and paid willingly. Given that citizens confronting taxes is a sign of a vigorously democratic political life, our unruly tax history should be better known, and perhaps even celebrated.\"-- Provided by publisher.
Book
Contributing Citizens
A social and political history of Community Chests, and the development of Canada's welfare state.
eBook
Importing the Plantation: The Greater Caribbean Trade and Loyalist Nova Scotia’s Public Revenue, 1789–1835
Drawing on Halifax customs house reports, Tillotson reveals in broad terms the extent to which, between 1789 and 1835, the public revenue of the Province of Nova Scotia was drawn from taxes on imported goods that had been produced by the harshly exploited labour of enslaved people in the plantations of the greater Caribbean. With trade taxes generating two-thirds of the provincial revenue and the major customs port, Halifax, collecting between 38 percent and 73 percent of its trade taxes on slave-made goods, she argues that, in all of the areas where the Province spent on public goods, Nova Scotians benefitted substantially from a revenue that derived from the labour of enslaved people. One kind of benefit was the funding of economic infrastructure. The other was the payment of salaries to professional men who did government work. In the latter case, she shows, government work often had a social control element, one that reproduced in Nova Scotia the racialized hierarchy of the plantation world. The ideal of independent farming and fishing, one of the touchstones of settler economic life, counted for little against the commitment these professional men showed to the white supremacist culture that defended plantation society.
Journal Article
Policy Forum: Crisis, Cleanup, and the Prospect of Long-Term Fiscal Change
In this article, Shirley Tillotson compares policies adopted by the Canadian government to address the fiscal demands of the Second World War with a widely available income-assistance measure introduced in 2020 in response to the COVID-19 pandemic. She also discusses elements of post-war tax administration with an eye to parallels that can help us to think about our current situation and plans for the near future. Emphasizing the great difficulties and worries that burdened decision makers in the earlier period, Tillotson underscores the need for modesty in our expectations and urges attention to both contingencies of the moment (such as the life experience of key decision makers) and the longer-term structural dynamics at play (such as changes in the composition of the labour market).
Journal Article
Policy Forum: Then and Now-A Historical Perspective on the Politics of Comprehensive Tax Reform
Dans cet article, Shirley Tillotson analyse quatre types de contingences qui déterminent les possibilités en matiere de politique fiscale, premierement par rapport aux réformes Carter-Benson de 1962 a 1971, et deuxiemement relativement aux perspectives actuelles d'une réforme fiscale complete. Comparant les deux moments, l'auteure conclut que la situation n'est pas propice a la mise en oeuvre d'une réforme fiscale complete mobilisant l'opinion publique.
Journal Article
Warfare State, Welfare State, and the Selling of the Personal Income Tax, 1942-1945
This article examines lower-income Canadians' protests around the personal income tax aspects of Canadian war finance during the Second World War. It describes criticisms of the 1942 amendments to the Income War Tax Act and the means by which lower-income Canadians registered their concerns, through absenteeism, labor organization, and participation in public debate, drawing on their resources as voters (through political parties) and as prospective contributors to war savings campaigns. The finance minister and others took these protests seriously as a threat to war finance and the stabilization program. Consequently, the Department of Finance and the Department of National Revenue, together with the Wartime Information Board, responded vigorously to the protests, through various public relations campaigns and through a series of amendments to the tax statute. These responses to tax protest contributed to the process, normally seen as driven by either macroeconomics or social security ideology, or both, that led to Canada's Family Allowance Act, a landmark in the evolution of the Canadian welfare state.
Journal Article
Relations of Extraction
Abstract
This article considers four different ways in which gender relations figured in tax matters and their connection to citizenship between 1914 and the mid-1950s. Topics covered include interventions in tax debates, tax evasion in working-class work, taxation and women’s voting rights, and women’s response to the introduction of mass income tax in 1942. The general conclusion that follows from these narratives is that gender norms and the diverse organization of families were implicated in the relations of extraction (i.e., the complex web of connections between taxation practices and the various rights and obligations of citizenship).
Journal Article
Democracy, Dollars, and the Children’s Aid Society
The 1950s are quite rightly seen as a period of social conservatism, coloured by Canadians’ passion for a ‘normal’ life after decades of war and hard times. But in some aspects of Canadian life, the end of war ushered in welcome – even exciting – change, rather than a comfortable return to a safe past. For welfare work, whether private social work or publicly funded health and welfare programs, a return to normal at the end of the war was unthinkable. If ‘normal’ means familiar and comforting, if ‘normal’ refers to a formula for success that had been only temporarily disrupted by
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