The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later presents a collection of papers written by leading tax experts from Canada, the United States, and Australia, edited by Kim Brooks, based on a series of discussions on the evolution of tax policy since Canada's Carter Commission. The Carter Commission report is widely viewed as the most detailed and brilliant analysis of income tax policy produced by a government commission around the world. It was acclaimed by tax experts, and is viewed as a timeless contribution to the literature on taxation.

The Quest for Tax Reform Continues serves as a forum for the ongoing discussion of research and policy directions, using the Commission's recommendations as a starting point for reflection. This collection contributes to the Carter Commission's legacy. Each of the fifteen chapters offers unique insight into the tax reform landscape laid out in the report. The collection is divided into four parts. Tax Justice explores the politics of tax reform and the broader distributive questions raised by the imposition of taxes. Base Reform turns to questions about the appropriate tax base and mix. Human Relationships focuses on the way the income tax system takes into account (and should take into account) human relationships. Administration and Enforcement closes the collection with important, and often overlooked, issues around tax administration and enforcement. The tax system plays a fundamental role in a democratic society. This text is vital for tax scholars, practitioners, and policy makers who are interested in questions of tax reform.