Lisa Phillipps is a professor of tax law and policy at Osgoode Hall Law School of York University, and co-editor with Neil Brooks and Jinyan Li of Tax Expenditures: State of the Art.
She describes how tax goodies can look benign, but eventually result in "our tax system [looking] like Swiss cheese", as one group after another seeks parity with others that are receiving tax breaks, not to mention the fact that these tax breaks eventually "add up to a major drain on revenues."
Full article: Fiscal favours are eroding our tax system.
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