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May 20, 2015

Small business tax breaks do not create significant barriers to growth, but they still come with a high cost, says a report released today by the C.D. Howe Institute. In “Small Business Preferences as a Barrier to Growth: Not so Tall After All,” authors Benjamin Dachis and John Lester conclude that the tax breaks harm economic performance by encouraging the entry of more small firms, which are less productive than larger firms.

Benjamin Dachis

Benjamin Dachis is Associate Vice President, Public Affairs for the C.D. Howe Institute. In his role, he furthers the Institute’s mission to improve Canada’s economic performance by enhancing the visibility, reputation and impact of its research and activities. Benjamin started with the C.D. Howe Institute in 2006 as a Research Fellow and also has experience with major U.S. and U.K.

John Lester

John Lester is an Executive Fellow at the School of Public Policy at the University of Calgary.