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A Question of Fairness: Time to Reconsider Income-Averaging Provisions

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October 12, 2017
A Question of Fairness: Time to Reconsider Income-Averaging Provisions

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.

Author(s):

Daniel V. Gordon , Professor of Economics, University of Calgary and University of Stavanger
Jean-Francois Wen, Professor of Economics, University of Calgary

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© 2014 C.D. Howe Institute. All Rights Reserved.

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© 2014 C.D. Howe Institute. All Rights Reserved.