Broadening the Political Constituency of Tax Reform: The Visual Rhetoric of "Canadian Taxation," 1979-81.

Published between 1979 and 1981, "Canadian Taxation" reflected an attempt by Neil Brooks and other tax scholars to democratize debates on taxation in Canada. Contributors drew on a critique of taxation that had emerged through the Royal Commission on Taxation (1962-67) and the controversial amendmen...

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Published in:Journal of Canadian Studies Vol. 46; no. 1; pp. 193 - 213
Main Author: Tough, David
Format: Essay
Published: University of Toronto Press Winter2012
Subjects:
Online Access:View this record in EBSCOhost
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        Brooks, Neil
        Democratization
        Canada. Royal Commission on Taxation
        Periodicals
        Format of periodicals
        Taxation periodicals
        Taxation
        Canada
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          Canada
          Brooks, Neil
          Democratization
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          Periodicals
          Format of periodicals
          Taxation periodicals
          Taxation
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        Published between 1979 and 1981, "Canadian Taxation" reflected an attempt by Neil Brooks and other tax scholars to democratize debates on taxation in Canada. Contributors drew on a critique of taxation that had emerged through the Royal Commission on Taxation (1962-67) and the controversial amendments to the "Income Tax Act" that followed. In its earliest issues, it used language, images, and design to popularize a left-wing understanding of Canada's tax system as benefiting the rich. Over its three-year publication run, the magazine reverted to a more austere visual style and professional tone, effectively abandoning its early democratizing ambitions. This essay studies the visual rhetoric of Canadian Taxation as a historically important attempt to make tax debates resonate outside specialist circles, and as a model for a more generous scholarship that would use rhetoric to present taxation not as a technical field of expertise but as a key activity of modem democratic citizenship.
        Publié entre 1979 et 1981, le journal «Canadian Taxation» reflète une tentative par Nell Brooks et d'autres universitaires étudiant le domaine fiscal de démocratiser les débats sur la fiscalité au Canada. Les contributeurs se sont inspirés d'une critique de l'imposition qui était ressortie de la Commission royale d'enquête sur la fiscalité (1962-1967) et des modifications controversées apportées par la suite à la «Loi de l'impôt sur le revenu.» Dans ses premiers numéros, le journal a utilisé un langage, des images et une présentation graphique qui popularisaient une interprétation gauchiste d'un système fiscal canadien favorisant les riches. Au cours de ses trois années de publication, le journal est retourné à un style visuel plus sobre et professionnel, abandonnant ses premières ambitions de démocratisation. Le présent article examine la rhétorique visuelle de «Canadian Taxation» en tant que tentative importante du point de vue historique de faire résonner les débats sur la fiscalité en dehors du cercle des spécialistes, et en tant que modèle d'un art professoral plus généreux qui utiliserait la rhétorique pour présenter la fiscalité non pas comme un domaine d'expertise technique, mais plutôt comme une activité clé de la citoyenneté démocratique moderne.
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