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The C.D. Howe Institute is an independent not-for-profit research institute whose mission is to raise living standards by fostering economically sound public policies. Widely considered to be Canada's most influential think tank, the Institute is a trusted source of essential policy intelligence, distinguished by research that is nonpartisan, evidence-based and subject to definitive expert review.

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Fiscal and Tax Policy

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This research area covers the impact of revenue-raising measures, fiscal balances and debts of governments, and the broad choices they make among major spending areas. It includes evaluating the ability of government policies, programs and agencies to deliver on their objectives.

Two-Parent Families with Children: How Effective Tax Rates Affect Work Decisions
January 9, 2018 - Alexandre Laurin
Working parents with children—particularly low-income families— face prohibitive tax rates that discourage taking on extra employment to get ahead, according to a new report from the C.D. Howe...
Business Tax Burdens in Canada's Major Cities: The 2017 Report Card
December 6, 2017 - Adam Found and Peter Tomlinson
The best and worst major cities for business investment are identified in a new report from the C.D. Howe Institute. In “Business Tax Burdens in Canada’s Major Cities: The 2017 Report Card” authors...
Fuzzy Finances: Grading the Financial Reports of Canada’s Municipalities
Canada’s major cities tend to understate revenue and spending, wait too long to release budgets, and confuse taxpayers with obscure figures in their financial reports, finds a new study from the C.D...
The Fiscal Implications of Canadians’ Working Longer
November 21, 2017 - William B.P. Robson, Colin Busby and Aaron Jacobs
Canada’s greying workforce will spell big fiscal trouble for future taxpayers, according to a new C.D. Howe Institute report. In “The Fiscal Implications of Canadians’ Working Longer,” authors...
Rethinking Limits on Tax-Deferred Retirement Savings in Canada
November 7, 2017 - William B.P. Robson
Ottawa should raise contribution limits for savers in RRSPs and defined-contribution plans, according to a new C.D. Howe Institute report. In Rethinking Limits on Tax-Deferred Retirement Savings in...
Flying Below the Radar: The Harmful Impact of Ontario’s Business Property Tax
November 2, 2017 - Adam Found
Ontario should abolish its harmful business property tax to remove an invisible, heavy burden on business, according to a report from the C.D. Howe Institute. In “Flying Below the Radar: The Harmful...
Kevin Milligan - Ottawa's Corporate Taxation Opportunity
Intelligence Memos
From: Kevin Milligan To: Bill Morneau, Minister of Finance Date: February 15, 2018 Re: Ottawa's Corporate Taxation Opportunity The US Congress finally passed the Tax Cut and Jobs Act (TCJA), the...
Adam Found and Peter Tomlinson - The Best (and Worst) Big Cities for Business Investment in Canada
Intelligence Memos
To: Municipal Finance Policymakers From: Adam Found and Peter Tomlinson Date: February 2, 2018 Re:  The Best (and Worst) Big Cities for Business Investment in Canada Before a business decides to...
Pantaleo, Laurin - US Tax Reform Requires Immediate Action
Intelligence Memos
From: Nick Pantaleo and Alex Laurin To: Concerned Canadians Date: January 26, 2018 Re: US Tax Reform Requires Immediate Action The Republican Party’s major tax overhaul became effective, for the most...
Le défi budgétaire de la population vieillissante : planifier les coûts des soins de santé au Québec
Research
Les Québécois traînent un fardeau fiscal évalué à 682 milliards de $, c.-à-d. les impôts additionnels qui devront être prélevés au cours du prochain demi-siècle pour faire face à l’augmentation des...
La gestion des coûts des soins de santé pour une population vieillissante : le défi fiscal que le Québec n’a pas encore relevé
Research
Les Québécois portent un lourd fardeau financier de 768 milliards de dollars – la facture d’impôt la plus élevée pour l’augmentation des dépenses de santé au cours du prochain demi-siècle – et...
Op-Ed
Publié dans Les Affaires le 22 Octobre 2012 Par Alexandre Laurin Le maintien de la contribution santé rendue «progressive» et financée par une légère hausse d'impôt, selon l'annonce du ministre des...
26 Apr 2018
Apr
26
  • Baffling Budgets: Federal/Provincial/Territorial Accountability
Roundtable Luncheon with Stephen LeClair, William B.P. Robson and Aaron Wudrick
Toronto, 67 Yonge Street, Suite 300
Thursday, April 26, 2018, 12:00 pm to 1:30 pm
21 Feb 2018
Feb
21
  • Dr. Jack Mintz, President’s Fellow, School of Public Policy, University of Calgary
Keeping Canada Tax-Competitive in the Era of President Trump
Toronto, 67 Yonge Street, Suite 300
Wednesday, February 21, 2018, 12:00 pm to 1:30 pm
11 Jan 2018
Jan
11
  • Inside Access: Two-Parent Families with Children: How Effective Tax Rates Affect Work Decisions
Conference Call with Alexandre Laurin, Director of Research, C.D. Howe Institute
Conference Call
Thursday, January 11, 2018, 3:00 pm to 3:30 pm

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

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