L'enjeu de la taxation et le débat démocratique dans la Province du Canada, 1841-1856

Authors: Leblanc, Jean-François
Advisor: Pâquet, MartinFyson, Donald
Abstract: In the mid-nineteenth century, the Province of Canada gradually gained greater financial independence, as the result both of colonial demands and changes in broader imperial policy. These changes occurred at a time when the role of the state itself was changing, raising debates about the position it should occupy. Taxation was central to these concerns, since it brought up issues concerning both democracy and governance. This thesis explores the debate on taxation from the perspective of the rationalization of thinking about the state. It focuses on the parliamentary debates of the Province of Canada between 1841 and 1856. Rationalization led to the creation of categories and the standardization of law, which in turn resulted in the universalization of fiscal measures. This can be seen through the introduction of the user-pay principle for public services and the decline in recourse to moral criteria to justify taxation.
Document Type: Mémoire de maîtrise
Issue Date: 2018
Open Access Date: 23 January 2019
Permalink: http://hdl.handle.net/20.500.11794/33249
Grantor: Université Laval
Collection:Thèses et mémoires

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