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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.

A Question of Fairness: Time to Reconsider Income-Averaging Provisions
October 12, 2017 - Daniel V. Gordon and Jean-Francois Wen
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...
Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs
October 5, 2017 - Alexandre Laurin
Ottawa’s proposed changes for the tax treatment of income from passive investments in incorporated businesses will not achieve its goal of promoting fairness in the tax system, according to a report...
Ottawa Should Seize Opportunity to Reform Tax Rules for Charitable Donations
September 12, 2017 - Adam Aptowitzer
While controversy swirls around the federal government’s small business tax reform proposals, Ottawa has a significant opportunity to open a rich vein of wealth for Canada’s charitable sector and...
The Knowledge Deficit about Taxes: Who It Affects and What to Do About It
July 5, 2017 - Antoine Genest-Grégoire, Luc Godbout and Jean-Herman Guay
The public’s knowledge gap on taxes leads to higher rates of tax avoidance, undermines trust in the government, and causes lower use of social programs, according to a new report from the C.D. Howe...
Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness and Quality
May 31, 2017 - Alexandre Laurin and Kevin Milligan
A new approach to childcare tax breaks is needed in order to relieve the financial stress caused by the increasing costs of raising young children, finds a new report from the C.D. Howe Institute. In...
Numbers You can Trust? The Fiscal Accountability of Canada’s Senior Governments, 2017
April 25, 2017 - Colin Busby and William B.P. Robson
Alberta and New Brunswick come out on top in the Institute’s latest report card on government financial reporting, with Prince Edward Island trailing the pack. In Numbers You can Trust? The Fiscal...
The good and the bad of Morneau’s tax tweaks - Globe and Mail Op-Ed
Op-Ed
The federal government's proposed changes to the tax treatment of "passive" investment income in small business were among the most criticized elements of the consultation paper released last July....
Wen and Gordon - Do Millennials a Favour. Bring Back Income Averaging
Intelligence Memos
From:  Jean‐François Wen and Daniel V. Gordon To:  The Honourable Bill Morneau, Minister of Finance Date:  October 16, 2017 Re: Do Millennials a Favour. Bring Back Income Averaging Canadians face an...
Alexandre Laurin - Ottawa Off-Target with Tax Proposals For Passive Investments in Business
Intelligence Memos
From: Alexandre Laurin To: Bill Morneau, Minister of Finance Date: October 6, 2017 Re: Ottawa Off-Target with Tax Proposals For Passive Investments in Business Ottawa’s proposed changes for the tax...
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...
17 Oct 2017
Oct
17
  • Inside Access: A Question of Fairness: Time to Reconsider Income-Averaging Provisions
Conference Call with Jean‐François Wen, Professor of Economics, University of Calgary
Conference Call
Tuesday, October 17, 2017, 3:00 pm to 3:30 pm
05 Oct 2017
Oct
05
  • Inside Access: Passive Investment Income Tax Proposals for CCPCs: Will They Restore Fairness and Do Better Alternatives Exist?
Conference Call with Alexandre Laurin, Director of Research, C.D. Howe Institute
Conference Call
Thursday, October 5, 2017, 3:00 pm to 3:30 pm
14 Sep 2017
Sep
14
  • Inside Access: No Need to Reinvent the Wheel: Promoting Donations of Private Company Shares and Real Estate
Conference Call with Adam Aptowitzer, L.L.B.
Conference Call
Thursday, September 14, 2017, 3:00 pm to 3:30 pm

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