- Research
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A Question of Fairness: Time to Reconsider Income-Averaging Provisions
Summary:
| Citation | . 2017. "A Question of Fairness: Time to Reconsider Income-Averaging Provisions." ###. Toronto: C.D. Howe Institute. |
| Page Title: | A Question of Fairness: Time to Reconsider Income-Averaging Provisions – C.D. Howe Institute |
| Article Title: | A Question of Fairness: Time to Reconsider Income-Averaging Provisions |
| URL: | https://cdhowe.org/publication/question-fairness-time-reconsider-income-averaging-provisions/ |
| Published Date: | October 12, 2017 |
| Accessed Date: | November 6, 2025 |
Outline
Outline
Related Topics
Canadians face an unfair tax penalty on swings in their income from year to year, according to a report released today by the C.D. Howe Institute. In A Question of Fairness: Time to Reconsider Income-Averaging Provisions, authors Daniel V. Gordon and Jean‐François Wen find the tax bite is worst for lower-income Canadians and small business owners.
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