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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...
Laurin, Milligan - Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness and Quality
Intelligence Memos
From: Alexandre Laurin and Kevin Milligan To: Bill Morneau and Provincial Ministers of Finance Date: January 16, 2018 Re: Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness...
Alexandre Laurin - Canada’s Two-Parent Tax Trap and How to Fix It
Intelligence Memos
From: Alexandre Laurin To: Ministers of Finance Date: January 11, 2018 Re: Canada’s Two-Parent Tax Trap and How to Fix It Working parents with children — particularly low-income families — face...
Gulati, McAusland, Sallee - Heat My Seats: How Canadians Spend Their Hybrid Vehicle Rebates
Intelligence Memos
From: Sumeet Gulati, Carol McAusland and James Sallee To: Provincial Ministers of Transportation Date: January 10, 2018 Re: Heat My Seats: How Canadians Spend Their Hybrid Vehicle Rebates Ontario,...
Tuer la poule aux oeufs d’or : Les impacts des hausses d’impôt proposées au Québec
Research
Le plan fiscal du nouveau gouvernement du Québec risque d’entraîner un manque à gagner annuel d’environ 800 millions $ pour le trésor québécois, soutient une nouvelle étude de l’Institut C.D. Howe...
Op-Ed
Publié dans La Presse le 1 Septembre, 2012 Par Alexandre Laurin S'il est élu, le Parti québécois prévoit ajouter deux nouveaux paliers d'imposition sur le revenu des contribuables les plus fortunés...
Réformer le financement des services de garde des enfants au Québec: oui, mais comment?
Research
Avec les élections au Québec qui approchent à grands pas, le financement des services de garde (et des services publics en général) risque d’être encore une fois au cœur des débats. Dans l’étude «...
14 Dec 2017
Dec
14
  • Inside Access: Business Tax Burdens in Canada’s Major Cities: The 2017 Report Card
Conference Call with Adam Found, Course Instructor, Department of Economics, Trent University and Peter Tomlinson, Sessional Lecturer, Department of Economics, University of Toronto
Conference Call
Thursday, December 14, 2017, 4:00 pm to 4:30 pm
06 Dec 2017
Dec
06
  • Toward Federal Tax Reform: The View from Ottawa
Roundtable Luncheon with Perrin Beatty, Mike Runia and Michael Wolfson
Ottawa
Wednesday, December 6, 2017, 12:00 pm to 1:30 pm
30 Nov 2017
Nov
30
  • Inside Access: Fuzzy Finances: Grading the Financial Reports of Canada’s Municipalities
Conference Call with William Robson, President and Chief Executive Officer, C.D. Howe Institute and Benjamin Dachis, Associate Director, Research, C.D. Howe Institute
Conference
Thursday, November 30, 2017, 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.