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Distributed for University of British Columbia Press

Give and Take

The Citizen-Taxpayer and the Rise of Canadian Democracy

Distributed for University of British Columbia Press

Give and Take

The Citizen-Taxpayer and the Rise of Canadian Democracy

A book about tax history that’s a real page-turner? Give and Take is full of surprises. A Canadian millionaire who embraced the new federal income tax in 1917. A socialist hero who deplored the burden of big government. Most surprising, twentieth-century taxes have made us richer, in political engagement and more. Taxes make the power of the state obvious, and Canadians often resisted that power. But this is not simply a tale of tax rebels. Tillotson argues that Canadians also made real contributions to democracy when they taxed wisely and paid willingly.


448 pages


Table of Contents

1 Talking Tax

2 We, the Taxpayers

3 Our Conservative Tax Structure

4 Resistance in the Interwar Years

5 Taxation at the Edges of Citizenship

6 Honour, Confidence, and Federalism during the Depression

7 Warfare, Welfare, and the Mass Income Tax Payer

8 New Publics and the Tax Man in the 1950s

9 Poverty, Bureaucracy, and Taxes

10 Reform, Populism, and the Presence of the Past in the 1960s

11 Self-Interest, Community, and the Evolution of the Citizen-Taxpayer

Appendix: Tables

Notes; Bibliography; Index

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