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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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Sales and Excise Taxes

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Bits, Bytes, and Taxes: VAT and the Digital Economy in Canada
August 23, 2017 - Rosalie Wyonch

Foreign providers of online services enjoy a tax advantage over domestic providers, according to a new report from the C.D. Howe Institute. In Bits, Bytes, and Taxes: VAT and the Digital...

Joint Venture: A Blueprint for Federal and Provincial Marijuana Policy
April 20, 2016 - Anindya Sen

Canada’s budding legal marijuana market requires federal-provincial cooperation in order to succeed, according to a new C.D. Howe Institute report. In “Joint Venture: A Blueprint for Federal and...

Uncorking a Strange Brew: The Need for More Competition in Ontario's Alcoholic Beverage Retailing System
August 19, 2014 - Anindya Sen and Paul R. Masson

The lack of competition in Ontario’s system for alcoholic beverage retailing causes higher prices for consumers and foregone government revenue, according to a report from the C.D. Howe Institute...

March 16, 2011 - Bev Dahlby and Ergete Ferede

Increasing corporate income tax rates is the most costly way to raise government revenues, compared to other forms of taxation, according to a study released today by the C.D. Howe Institute. In...

Rosalie Wyonch - It's 4-20. How's that Legalization Thing Going?
Intelligence Memos
From: Rosalie Wyonch To: Cannabis-Concerned Canadians Date: April 20, 2018 Re: It's 4-20. How's that Legalization Thing Going?  Two years ago, on April 20, Ottawa announced steps to legalize...
 Ian Irvine - Pot Taxes: Let’s Curb Our Enthusiasm
Intelligence Memos
From: Ian Irvine To: Concerned Canadians Date: November 29, 2017 Re: Pot Taxes: Let’s Curb Our Enthusiasm Tax revenues from a fully operational legalized marijuana market should amount to a fraction...
Konrad von Finckenstein - It Is Long Past Time to Align the GST with our Cultural Trade Policies
Intelligence Memos
From: Konrad von Finckenstein To:  To Bill Morneau, Minister of Finance Date: November 28, 2017 Re: It Is Long Past Time to Align the GST with Our Cultural Trade Policies It is a longstanding aim of...

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© 2018 C.D. Howe Institute. All Rights Reserved.