As tax law grows more complex under global and regulatory pressures, Queen’s Law is planning for an endowed professorship to strengthen research, inform policy, and prepare the next generation of tax lawyers — helping shape a fair and effective tax system.

“Tax law is the most important area of law — the only one that touches every part of society, at every stage of life, and even after death.”

Martin Sorensen, Law’98, a senior director at Finance Canada, recalls former Chief Justice of the Tax Court of Canada Eugene Rossiter often making that point — and he agrees.

From funding public services and shaping economic behaviour to influencing investment decisions, wealth distribution, and international relations, tax law affects nearly every area of economic and social life. It plays a central role not only in supporting economic growth, but also in determining how resources are raised and distributed and how governments fund the programs and services people rely on.  

In an increasingly complex environment, tax law professionals play a vital role in helping individuals, businesses, and governments navigate legal obligations, structure transactions, manage cross-border activities, and respond to changing economic and regulatory conditions. In doing so, they help manage risk and support broader financial and policy objectives.

Those responsibilities are becoming more complex as the tax landscape itself undergoes significant change.

A new era

Today’s tax environment is being reshaped by several powerful forces. Governments around the world are confronting growing debates about wealth inequality, corporate tax avoidance, and the long-term stability of public finances. In recent years, several countries and policymakers have renewed discussions about wealth taxes and other measures aimed at taxing high-net-worth individuals, while governments and international organizations continue pursuing initiatives to limit cross-border tax avoidance and profit shifting.

At the same time, shifting global economic conditions are adding uncertainty, with the International Monetary Fund warning of a “new era” marked by rising tariffs and unpredictability. Advances in artificial intelligence and digital technologies are also rapidly transforming economic activity, tax administration, and legal practice — while raising new questions about the future of taxation itself.

“Tax systems were largely designed around economies in which labour income played a central role,” says Professor Ivan Ozai, Queen’s Faculty Scholar in Tax Law and Policy. “As artificial intelligence and digital technologies transform economic activity, governments around the world are increasingly confronting questions about inequality, wealth concentration, and the long-term sustainability of traditional tax bases.” His remarks highlight a growing challenge for policymakers: how to maintain efficient tax systems that support economic activity while ensuring they remain fair and capable of funding public priorities.

Together, these developments are making tax law more internationally integrated, more closely connected to economic and regulatory decision-making, and more strategically important than ever before. They are also intensifying broader debates about how societies distribute resources, fund public institutions, and respond to economic transformation.

Adapting to a changing landscape

For governments, courts, academics, and practitioners alike, keeping up with the pace of change has become increasingly demanding. Sunita Doobay, Law’92, a partner at Loopstra Nixon LLP who advises businesses, individuals, and families on domestic and cross‑border tax matters, says the volume and frequency of legislative and case law updates now require constant attention across numerous jurisdictions.

“Even experienced tax professionals,” she says, “must devote significant time and effort to tracking changes — from decisions at multiple court levels and policy developments in Canada and internationally — simply to ensure that advice to our clients remains current and reliable.”

That complexity extends well beyond legal practice and into business decision-making.

In his practice, Firoz Ahmed, Law’84, a corporate tax lawyer and partner with Osler, Hoskin & Harcourt LLP, notes that businesses consider tax implications long before transactions are finalized or expenditures are made. “Most businesses measure returns on an after‑tax basis,” he says. “Given tax rates are substantial, the decision to undertake a transaction or an expenditure can be significantly impacted by its tax treatment.” The same holds true for how deals are structured.

“The biggest tax‑related challenges that businesses face today are the sheer complexity of the tax legislation that applies to them and the frequency with which it changes,” he adds. “The situation is even worse in a cross‑border context where a business is subject to the same challenges in multiple jurisdictions.”

A policy perspective — and a role for academic leadership

That growing complexity also creates challenges for policymakers and highlights the importance of independent academic research, says Martin Sorensen, Senior Director of Resources, Investments and Innovation at Finance Canada and a former partner with Bennett Jones LLP. One of the central challenges for policymakers, he explains, is balancing simplicity and understandability with precision and policy objectives. “Everyone wants taxes to be less complicated,” he says, “but we also want to achieve very precise policy goals and minimize disputes.”

That’s where scholars can play a vital role as they are well positioned to step back and question long‑standing assumptions built into the tax system. “Academics don’t generally have a direct stake in the outcome, and they can take the time to really dig into the issues,” Sorensen says. “They can ask why certain mechanisms exist, what alternatives might be available, and whether it’s time to take another look. That kind of analysis is often difficult to do within the constraints of government or private practice.”

Understanding how tax rules apply in practice, Doobay notes, requires more than keeping up with constant change. It depends on a strong foundation in tax law and policy, which is the type of grounding developed through legal education and sustained academic research.  

It’s tax law scholars who help equip future lawyers, policymakers, and public leaders with the analytical tools needed to respond to evolving economic conditions, new technologies, and changing global tax systems, while also advancing research that informs public debate, policy development, and questions of fairness in the design of tax systems.

Queen’s Law has a long history of leadership in tax law scholarship and education through faculty including Professors Alex Easson, Gordon Bale, Law’62, Kathleen Lahey, Arthur Cockfield, Law’93, and, most recently, the July 2025 appointment of Professor Ivan Ozai.

Investing in a new initiative

Sustaining that level of leadership over time, however, requires deliberate investment.

“The establishment of a dedicated Tax Law and Policy Professorship at Queen’s Law presents a timely opportunity to strengthen leadership in research, teaching, and public engagement at a critical moment for Canada’s tax system,” says Dean Colleen M. Flood. “More than just an academic appointment, this role would support sustained research, prepare future legal professionals to navigate an increasingly complex tax landscape, and contribute independent analysis to policy conversations that affect governments, businesses, and Canadians alike.”

As tax law continues to shape economic and social outcomes across Canada and beyond, including how resources are raised and distributed, the need for enduring academic leadership in the field is only increasing. Queen’s Law is seeking to build that leadership through a dedicated professorship at this critical moment. Those interested in learning more about the Tax Law and Policy Professorship initiative — or in supporting its establishment — are invited to email the Queen’s Law Advancement Team at lawalum@queensu.ca for further information.