COVID-19: The C.D. Howe Institute’s Complete Policy Analysis
As the COVID-19 crisis continues to unfold, C.D. Howe Institute experts have been busy tackling the policy challenges that the global pandemic has created. On this page, readers can find our most recent reports from our Crisis Working Groups, Intelligence Memos, op-eds, media appearances and more addressing the issues affecting Canadians and the economy in these troubled times. Data and […] Damage Control: Options for Reforming the Land Transfer Tax in Manitoba
Manitoba’s Soaring Land Transfer Taxes Need Reform In “Damage Control: Options for Reforming the Land Transfer Tax in Manitoba,” authors Bev Dahlby and Jack Mintz examine the land transfer tax in Manitoba and consider three options for its reform. “Compared to other Canadian cities, the land transfer tax in Winnipeg for a property sold at […] S3 E11: Taxing Vaping for Harm Reduction
Cigarette smoking is the single largest cause of avoidable premature death in Canada. It’s estimated to cut 10 years off a smoker’s life. Cigarettes have gotten a 21st century makeover since they were first introduced in the 19th century. Concordia University economics professor Ian Irvine says Ottawa should tax vape-based products as a harm reduction […] Measuring the Tax Gap: International Experience and Opportunities for Canada
Closing Ottawa’s Tax Gap Not a Silver Bullet Post-COVID Canada Revenue Agency efforts to close the tax gap between paid and unpaid taxes could raise an estimated $3 billion in added revenues for Ottawa’s coffers, but would not be enough to negate the need for increased taxation to deal with Canada’s COVID-induced debts. Pierre-Pascal Gendron […] Ian Irvine – Vaping Is Less Toxic Than Smoking, So Why Tax It The Same?
From: Ian Irvine To: Anti-smoking Canadians Date: May 17, 2021 Re: Vaping is Less Toxic than Smoking, so Why Tax it the Same? Embedded in last month’s budget was news of a federal special excise levy on vaping products in 2022. At present, no such levy is imposed, although several provinces have introduced levies on each millilitre sold (Nova […] Don Drummond – Promised Increase In The Canada Health Transfer
From: Don Drummond To: Prime Minister Justin Trudeau and Minister of Finance Chrystia Freeland Date: May 13, 2021 Re: Promised Increase in the Canada Health Transfer The day after the April 19 Budget, the Prime Minister promised a post-pandemic increase in the Canada Health Transfer (CHT). No amount was specified, but the premiers want an immediate $27.6-billion increase […] Ottawa’s Tobacco Tax Should Reflect The Different Health Risks Of Vapes – Globe And Mail Op-ed
In its budget statement, the federal government announced that it would introduce a special excise levy on vaping products in 2022. At the present time no such levy is imposed, even though several provincial governments have introduced levies on each millilitre sold (e.g. Nova Scotia) or special sales taxes (e.g. British Columbia).
Tobacco and nicotine are viewed by society as sin goods. We lump them loosely with alcohol, cannabis, gambling and so forth. We call them sin goods because they can cause damage to our health if consumed to excess and sometimes if consumed just in small amounts.
Vaping products form the largest component of what we now call alternative nicotine delivery systems (AND systems). Other AND systems…
Jon Johnson – Current Developments In Digital Services Taxes, And Potential Pitfalls
From: Jon Johnson To: Canadian Department of Finance and Global Affairs Canada Date: May 3, 2021 Re: Current Developments in Digital Services Taxes, and Potential Pitfalls There have been significant developments respecting digital services taxes (DSTs) since my January 12 Intelligence Memo on the US suspension of retaliatory tariffs against France for its tax. While […] William B.P. Robson – Budget 2021: Pay Now Or Pay Later, But Don’t Think We Won’t Pay
From: William B.P. Robson To: Enthusiasts for, and Skeptics about, Federal Government Spending Date: April 28, 2021 Re: Budget 2021: Pay Now or Pay Later – but Don’t Think We Won’t Pay In the C.D. Howe Institute’s shadow federal budget, released 12 days before Finance Minister Chrystia Freeland delivered the real thing last week, my coauthors, Don Drummond […] The Taxation of Nicotine in Canada: A Harm-Reduction Approach to the Profusion of New Products
Taxes on Nicotine Products Should Reflect Degree of Harm or Risk Author Ian Irvine examines alternative nicotine products, from e-cigarettes and heat-not-burn sticks, to oral pods, and proposes that tax rates for individual products reflect their potential health-related harm. The author’s harm-reduction approach recognizes that if safer alternatives to cigarettes are available, policy should be […] We can pay now or pay later but don’t think we won’t pay – Financial Post Op-Ed
In the C.D. Howe Institute’s shadow federal budget, released 12 days before Finance Minister Chrystia Freeland delivered the real thing this week, I and my coauthors, Don Drummond and Alexandre Laurin, recommended raising the GST back to seven per cent in 2023. This idea got attention — mostly about how a two-point hike in the GST was too politically painful to be realistic. Over time, though, even in the big-borrowing, low-interest-rate future described in the budget, every dollar spent on programs requires close to 100 cents of revenue. Painful or not, the permanently bigger federal government that this budget anticipates will require Canadians to pay for it.
Since the pandemic struck, the federal government has…
S3 E9: Budget 2021 Reaction
Ottawa is kicking the cost of COVID-19 down the road and crossing its fingers we don’t encounter any additional economic or health crises between now and 2055. The Institute’s CEO Bill Robson is joined by Director of Research Alex Laurin and Senior Fellow Don Drummond to discuss the implications, why we can’t grow our way […]