Kim Brooks
Professor of Law | Dalhousie University
Halifax, NS, CANADA
Kim Brooks' work has focused on corporate and international income taxation and aspects of tax administration
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Biography
I love the study and practice of law and am interested in public policy generally. I have had the privilege of holding faculty positions at several faculties of law and prior to academia I practiced as a tax lawyer with Stikeman Elliott LLP in their Toronto and London (UK) offices.
I am most happy when a student proclaims that she went home and was talking to her roommate/parent/neighbour about some issue that came up in class and then explains with commitment why she now agrees or disagrees with the position she expressed in class. I have received teaching awards from McGill, UBC, and Queen's and am a recipient of the 3M National Teaching Fellowship.
I am interested in all areas of tax law and policy, although most of my work to date has focused on corporate and international income taxation and aspects of tax administration. I aim to contribute to three broad strands of the tax literature: using a discrete area of tax law to illuminate a larger tax concept, promoting distributive justice, and exploring how the tax system is used as an instrument for social and economic change.
Industry Expertise (4)
Education/Learning
Public Policy
Research
Writing and Editing
Areas of Expertise (6)
Tax Policy
International Taxation
Income Taxation
Corporate Taxation
Tax Treaties
Business Law
Accomplishments (6)
3M National Teaching Fellow (professional)
2012-02-16
It takes great teachers to produce great teachers. That’s the message behind a new promotional campaign from the 3M National Teaching Fellowships program, offering “Full Marks to the Teachers Who Inspired Us.”
H Heward Stikeman Chair in the Law of Taxation (professional)
McGill Faculty of Law
John W Durnford Teaching Excellence Award (professional)
McGill Law Students Association, McGill University
Killam Teaching Excellence Award (professional)
UBC
Don MacDougall Faculty Scholar Award (professional)
UBC
Law Students' Society Teaching Excellence Award (professional)
Queen's University
Education (3)
York University, Osgoode Hall Law School: LLM, Taxation 2001
University of British Columbia: LLB 1997
University of Toronto: BA, English/Economics 1994
Affiliations (5)
- Institute for Research on Public Policy : Director
- Nova Scotia Liquor Commission : Director
- Canadian Tax Foundation : Member Board of Governors
- Canada Revenue Agency’s Offshore Compliance Advisory Committee : Vice-Chair
- Department of Finance’s tax expenditures review advisory group : Member
Links (4)
Media Appearances (3)
Law Prof Kim Brooks appointed to Canadian government panel on offshore tax evasion law
Dal News online
2016-04-20
Canadians have taxes on the brain — and not just because the April 30 income tax deadline is quickly approaching. On April 3, the first news reports on the “Panama Papers” were published. The set of more than 11 million confidential documents, leaked in 2015 to a German newspaper, detail information about offshore companies reportedly used by wealthy individuals to avoid paying taxes on their assets. The articles generated international media attention.
Creating a more diverse, inclusive Dal
Dal News online
2015-01-21
When Kim Brooks thinks about diversity and inclusiveness, her mind quickly leaps to the classroom — the space in which much of the university’s mission comes alive, and where a wide spectrum of voices and experiences can spark conversations that are rich, insightful and, at their best, inspiring.
CRA cracks down too hard on average taxpayers, goes easy on rich, Liberals say
The Globe and Mail online
2016-05-05
Liberal MPs are accusing Canada Revenue Agency executives of cracking down too hard on average taxpayers while quietly reaching deals with well-off Canadians who can afford high-priced lawyers and accountants.
Articles (3)
The High Cost of Transferring the Dream
Canadian Journal of Law & Society2016 This paper is part of a larger project where I use the facts in tax decisions to reveal something about who we are. It looks through a small window into the lives of the people who find themselves caught between our collective and their individual expenditure aspirations. More specifically, it explores the circumstances in which individuals find that their outstanding tax debts pose a threat to their ability to maintain ownership of their home.
The Troubling Role of Tax Treaties
Tax Design Issues Worldwide, Series on International Taxation2015 The notional purpose of tax treaties is to prevent double taxation and tax evasion. The actual purpose is to reallocate taxing rights between an investor’s home jurisdiction (the residence state) and the host jurisdiction (the source state). The effect is to reduce or remove the taxing rights of a source state (a capital importing state) to leave more room for tax in the residence state (a capital exporting state). The revenue costs of agreeing to reduce taxing rights in a treaty are thought to be offset by other benefits. The benefits may be exaggerated. To the extent they may actually be realized, all can likely be achieved more efficiently through unilateral action by the source state.
The World Needs More Rod Macdonald: The Potential of Big Ideas
Alberta Law Review,2014 In this article, the author makes the case for thinking boldly and experimentally about the possibilities for legal education and law schools and urges us to embrace the potential for big ideas. She illustrates this approach through the lens of admissions, curriculum, and research. Within each of those aspects of legal education, the article suggests some guidelines that might be used to evaluate reform proposals and proposes one major change to spur reflection.
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