The ways governments spend, raise revenue, and manage their assets and liabilities have huge effects on living standards now and in the future. Improving the effectiveness and efficiency of government programs is a continuing task. Ensuring that the structure and rates of taxation do not discourage work, saving and investment in Canada is vital. Maintaining clear and comprehensive balance sheets, and measures to prevent unsustainable levels of funded debt and other liabilities, are an increasingly pressing challenge.

The C.D. Howe Institute’s Fiscal and Tax Competitiveness Program builds on the Institute’s extensive work on fiscal issues, including that of the Tax Competitiveness Program, which was inaugurated in 2005. Past achievements include building the case for deficit reduction in the 1980s and early 1990s, for consolidation of the Canada and Quebec Pension Plans in the late 1990s, a series of shadow federal budgets and fiscal accountability reports in that began in the 2000s, and work on marginal effective tax rates on personal incomes and business investment, which has laid the foundation for such key changes as sales tax reform, elimination of capital taxes, and corporate income tax rate reductions.

Yet deteriorating fiscal positions at all levels of government create a new set of challenges. Governments must restrain spending and will likely turn to new revenue sources. Accurate recording and astute management of assets and liabilities is more important than ever. Co-chaired by Robert D. Brown and William MacKinnon, the C.D. Howe Institute's Fiscal and Tax Competitiveness Council will oversee research and development of policy recommendations to foster effective and efficient spending and tax programs, and ensure that Canadian fiscal policy supports economic dynamism and sustainable income growth.

Fiscal and Tax Competitiveness Program Publications and Events

Laurin, Alexandre, and Finn Poschmann. New Saver's Choice: Comparing the Marginal Effective Tax Burdens on RRSPs and TFSAs. C.D. Howe Institute e-brief 91(January 2010) )

Dahlby, Bev, Michael Smart, and Benjamin Dachis. New Housing and the Harmonized Sales Tax: Lessons from Ontario. C.D. Howe Institute Backgrounder 119 (November 2009) )

Chen, Duanjie and, Jack M. Mintz. The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field. C.D. Howe Institute Commentary 295 (September 2009)

Busby, Colin and William B.P. Robson. Near Hits and Big Misses: Canada’s 2009 Fiscal Accountability Rankings. C.D. Howe Institute Backgrounder 117 (April 2009)

Laurin, Alexandre. Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada. C.D. Howe Institute Commentary 284 (March 2009)

Poschmann, Finn. Sales Tax Reform in Ontario: The Time is Right. C.D. Howe Institute e-Brief 75 (March 2009)

Laurin, Alexandre, Colin Busby and Benjamin Dachis. Out on a Limb: Assessing the Fiscal Sustainability and Effectiveness of the 2009 Federal Budget. C.D. Howe Institute e-Brief 72 (January 2009)

Robson, William B.P., Alexandre Laurin, and Finn Poschmann. Lasting Bang for the Stimulus Buck: Priorities for the 2009 Federal Budget. C.D. Howe Institute e-Brief 70 (January 2009)

Chen, Duanjie and Jack M. Mintz. Still a Wallflower: The 2008 Report on Canada's International Tax Competitiveness. C.D. Howe Institute e-brief 63 (September 2008)

Dungan, Peter, Jack Mintz, Finn Poschmann, Thomas Wilson. Growth-Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax . C.D. Howe Institute Commentary 273 (September 2008)

Chen, Duanjie and Jack M. Mintz. Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies. C.D. Howe Institute Commentary 270 (July 2008)

Chen, Duanjie. Flaherty’s Missed Opportunity. C.D. Howe Institute e-brief (December 2007)

Brown, Robert D. and Finn Poschmann. On Taxes and Foreign Investment, Flaherty’s Aim is Off. (May 2007)

Mintz, Jack. The 2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform. (September 2007)

Chen, Duanjie, Jack Mintz and Andrey Tarasov. Federal and Provincial Tax Reforms: Let’s Get Back on Track. C.D. Howe Institute Backgrounder 102 (July 2007)

Mintz, Jack M. The 2006 Tax Competitiveness Report: Proposals for Pro-Growth Tax Reform. C.D. Howe Institute Commentary 239 (September 2006)

Chen, Duanjie and Jack M. Mintz. US Business Tax Reform Would Be Healthy for the World Economy C.D. Howe Institute e-brief (September 2006)

Chen, Duanjie and Jack M. Mintz. Business Tax Reform: More Progress Needed C.D. Howe Institute ebrief (June 2006)

Chen, Duanjie and Jack M. Mintz. Historical Marginal Effective Tax Rates by Province and Industry: Supplementary Information for “Business Tax Reform: More Progress Needed” (June 2006)

Mintz, Jack, and Thomas A. Wilson. Removing the Shackles: Deferring Capital Gains Taxes on Asset Rollovers C.D. Howe Institute Backgrounder 94 (April 2006)

Mintz, Jack. M. with Duanjie Chen, Yvan Guillemette and Finn Poschmann. “The 2005 Tax Competitiveness Report: Unleashing the Canadian Tiger.” C.D. Howe Institute Commentary 216 (September 2005). 24 pp.; $12.00; ISBN 0-88806-666-X.

Chen, Duanjie, Jack M. Mintz and Finn Poschmann. “Attention G-7 Leaders: Investment Taxes Can Harm Your Nations' Health.” C.D. Howe Institute e-brief (September 2005).

Chen, Duanjie and Jack M. Mintz. “Federal Corporate Tax Cuts: Would Lift Canada's Standard of Living.” C.D. Howe Institute e-brief (April 2005).

Gendron, Pierre-Pascal. “ATaxing Issue: Enhancing Quebec's Investment Attraction.” C.D. Howe Institute Backgrounder 89 (March 2005).

Gendron, Pierre-Pascal. “Un problème imposant : améliorer l'attrait du Québec pour l'investissement.” Bulletins de recherche de l'Institut C.D. Howe no 89 (mars 2005).

Other Previous Tax Policy Publications

Guillemette, Yvan and Jack Mintz. “If Taxes Fall, Does Health Care Suffer?” C.D. Howe Institute e-brief (June 2004).

Chen, Duanjie and Jack M. Mintz. “The 2004 Business Tax Outlook: Lowering Business Taxes Would Spur Investment .” C.D. Howe Institute e-brief (February 2004).

Poschmann, Finn, and William B.P. Robson. “Getting a Grip: A Shadow Federal Budget for 2004.” C.D. Howe Institute Backgrounder 80 (March 2004); 20 pp.; $5.00; ISBN 0-88806-625-2.

Bird, Richard. “Taxing Electronic Commerce: A Revolution in the Making.” C.D. Howe Institute Commentary 187; $12.00, 30 pp.; ISBN 0-88806-607-4.

Chen, Duanjie and Jack M. Mintz. “Taxing Investments: On the Right Track, But at a Snail's Pace.” C.D. Howe Backgrounder 72 (June 2003); 9 pp.; $5.00; ISBN 0-88806-601-5.

Brown, Robert D. and Yvan Guillemette. “Tax Treatment of Charitable Donations: How Much is Enough?” C.D. Howe Backgrounder 70 (February 2003); 11 pp.; $5.00; ISBN 0-88806-593-0.

Mintz, Jack M., Finn Poschmann and William B.P. Robson. “Focus on the Future: A Shadow Federal Budget for 2003.” C.D. Howe Institute Backgrounder 69 (February 2003); 14 pp.; $5.00; ISBN 0-88806-592-2.

Chen, Duanjie and Jack M. Mintz. “How Canada's Tax System Discourages Investment.” C.D. Howe Backgrounder 68 (January 2003); 14 pp.; $5.00; ISBN 0-88806-588-4.

Slack, Enid. “Municipal Finance and the Pattern of Urban Growth.” C.D. Howe Commentary 160 (February 2002). 25 pp.; $10.00. ISBN 0-88806-544-2.

Milligan, Kevin. “Tax Preferences for Education Saving: Are RESPs Effective?” C.D. Howe Institute Commentary 174 (December 2002). 18 pp.; $12.00; ISBN 0-88806-581-7.

Mintz, Jack M. and Thomas A. Wilson. "Saving the Future: Restoring Fairness to the Taxation of Savings." C.D. Howe Institute Commentary 176 (December 2002) 16 pp.; $12.00; ISBN 0-88806-584-1.

Aba, Shay, Wolfe D. Goodman, and Jack M. Mintz. "Funding Public Provision of Private Health: The Case for a Copayment Contribution through the Tax System." C.D. Howe Institute Commentary 163 (May 2002). 20 pp.; $12.00; ISBN 0-88806-550-7.

Bird, Richard, and Kenneth J. McKenzie. “Taxing Business: A Provincial Affair?” C.D. Howe Institute Commentary 154 (November 2001). 32 pp.; $10.00; ISBN 0-88806-539-6.

Mintz, Jack M. "Time to Settle the Tax Issue for the Resources Industry." C.D. Howe Institute Backgrounder 52 (June 2001). 3 pp.; free of charge.

Mintz, Jack M. “Withholding Taxes on Income Paid to Nonresidents: Removing a Canadian-US Border Irritant.” C.D. Howe Institute Backgrounder 48 (March 2001). 13 pp.; free of charge.

Kesselman, Jonathan, and Finn Poschmann. “A New Option for Retirement Savings: Tax-Prepaid Savings Plans.” C.D. Howe Institute Commentary 149 (February 2001). 39 pp.; $10.00; ISBN 0-88806-524-8.

Kitchen, Harry. “Municipal Finance in a New Fiscal Environment.” C.D. Howe Institute Commentary 147 (November 2000). 26 pp.; $10.00; ISBN 0-88806-479-0.

Chen, Duanjie. “The Marginal Effective Tax Rate: The Only Tax Rate that Matters in Capital Allocation.” Backgrounder (August 22, 2000). 11 pp.; free of charge.

Mintz, Jack M. “The February 2000 Federal Budget's Business Tax Measures: Is Canada Missing the Boat?” Backgrounder (March 23, 2000). 7 pp.; free of charge.

Mintz, Jack M., and Thomas A. Wilson. “Capitalizing on Cuts to Capital Gains Taxes.” C.D. Howe Institute Commentary 137 (February 2000). 27 pp.; $10.00; ISBN 0-88806-470-5.

Robson, William B.P., Jack M. Mintz, and Finn Poschmann. “Budgeting for Growth: Promoting Prosperity with Smart Fiscal Policy.” C.D. Howe Institute Commentary 134 (February 2000). 35 pp.; $10.00; ISBN 0-88806-469-1.

Robson, William B.P. “Nice Tax Cuts — Shame about the Spending.” Backgrounder (February 29, 2000). 5 pp.; free of charge.

Mintz, Jack M. “Why Canada Must Undertake Business Tax Reform Soon.” Backgrounder (November 4, 1999). 11 pp.; free of charge.

Fortin, Pierre. The Canadian Standard of Living: Is There a Way Up? Benefactors Lecture, 1999 (1999). 102 pp.; free of charge.

Shillington, Richard. “The Dark Side of Targeting: Retirement Saving for Low-Income Canadians.” C.D. Howe Institute Commentary 130 (September 1999). 16 pp.; $9.00; ISBN 0-88806-460-8.

Duclos, Jean-Yves, and Julie Gingras. “Mixing It Up: Directions for Federal Tax Reform.” C.D. Howe Institute Commentary 126 (June 1999). 32 pp.; $9.00; ISBN 0-88806-455-1.

Mintz, Jack M., and Finn Poschmann. “Tax Reform, Tax Reduction: The Missing Framework.” C.D. Howe Institute Commentary 121 (February 1999). 40 pp.; $9.00; ISBN 0-88806-450-0.