An interdisciplinary observatory linking tax law, trust law, and common law with the social sciences of justice, education, and institutional design — exploring how fiscal and legal systems shape collective ethics and social structures.
一個跨學科研究平台,連結稅法、信託法與普通法,結合社會正義、教育與制度設計,探索財稅與法律體系如何形塑集體倫理與社會結構。
Read WP-11 on Blogger - Trust as language; the Y-axis as time ethics. Philanthropy as syntax; giving as redistribution grammar.
Read WP-10 on SSRN — The Grammar of Fiscal Life: Ontological Dualism and Institutional Tension Analysis
Read WP-09 on SSRN — Writing Pressure: Fiscal Form, Emotional Grammar, and the Aesthetics of Institutional Tension
Read WP-08 on SSRN — The Institutional Tension Index (ITI): A Rule-Based, Rank-Free Approach to Operationalizing the Two-Axis Fiscal Framework
Read WP-07 on SSRN — CRS and the Digital Economy: Why Transparency Fails without Enforcement.
Read WP-06 on SSRN — Fractured Sovereignty: OECD Pillar Rules and Canada’s Constitutional and Compliance Challenges in Global Tax Reform.
Read WP-05 on SSRN — The Two-Axis Lens: Fiscal and Intergenerational Dynamics of Educational Inequality in Canada
Read WP-04 on SSRN — Accounting Theory and the Architecture of Hidden Power.
Read WP-03 on SSRN — When CRA Overreaches: Budget Timing, Trust Allocations, and Rule of Law Tensions in Capital Gains Inclusion.