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September 23, 2015

The key problem with current resource taxes in Canada is not the tax rates, but the design of the taxes, states a new report from the C.D. Howe Institute. In “Drilling Down on Royalties: How Canadian Provinces Can Improve Non-Renewable Resource Taxes,” authors Robin Boadway and Benjamin Dachis suggest that a better design for many provincial resource taxes would be a cash-flow tax, rather than royalties.  

Benjamin Dachis

Benjamin Dachis is a Senior Fellow at the C.D. Howe Institute. Previously, he served as Associate Vice President, Public Affairs at the C.D. Howe Institute, where he helped further the Institute’s mission to improve Canada’s economic performance by enhancing the visibility, reputation and impact of its research and activities.

Robin Boadway

Robin William Boadway, OC FRSC is a Canadian economist. He held the David Smith Chair at Queen's University in Kingston, Ontario. Earlier he was Sir Edward Peacock Professor of Economic Theory at Queen's University. He has taught at Queen's University since 1973.