News & Blogs


October 2017 We hear a lot these days about making the Canadian tax system fairer.  Fair enough.  Who can be against fairness?  Of course, the measure of fairness can be a tricky one.  Proponents of flat rates of taxation can offer convincing arguments in support of the notion that progressive rates of taxation, long the hallmark of most Western income tax regimes, are themselves unfair.  Under a flat rate of tax, individuals pay more absolute levels of tax as their income rises even if the percentage rate applied is the same for all taxpayers.  Provided that the threshold at which […]

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2017: THE SUMMER OF SAM (Serious Adaptation Motivation)

September 2017 1977 is remembered as the “Summer of Sam”.  North America was fixated on eight shootings in the Bronx that were eventually linked to serial killer David Berkowitz.  In a number of taunting notes to the police and media, Berkowitz called himself “Son of Sam”, Sam being a reference to the owner of a neighbour’s dog whose incessant barking, Berkowitz alleged, ordered him to kill.  Forty years later, we find ourselves at the still-raging tail of another Summer of SAM, with the barking dog of climate crisis taunting us to action. Notwithstanding the occasional editorial blather to the contrary […]

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August 2017 It goes without saying that, like any reasonable observer of politics and public spectacle, I find Donald Trump the most exasperating figure of our time.  There have been more vile and destructive political actors – Hitler, Stalin, Mao, Pol Pot, just to name a few – but there has never been anyone so banal and ineffective in his misguided bombast and policy actions that you find yourself more exasperated than horrified.  And there is nothing more exasperating than his ability to periodically mindlessly stumble upon nuggets of relevance that give him a thin veneer of credibility. In my […]

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