Beyond practice — researching and writing on the evolution of Canadian tax law.
My LLM dissertation asks whether Canada should renovate the existing Income Tax Act or pursue a more comprehensive reconstruction of its tax mix to better advance economic equality. Drawing on critical tax theory and a comparative analysis of Germany’s 2000 reform cycle and Estonia’s flat-rate, distributed-profit regime, the dissertation evaluates what model of reform best serves Canada’s constitutional, policy, and equity commitments. Canada has not undertaken a comprehensive review of its tax system since the Carter Commission of 1966. The research engages that gap directly — framing income tax reform not as a neutral exercise in administrative rationalization but as a question about whose interests the law serves and what values it should embody.
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