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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 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.

John Lester

John Lester is a Fellow-in-Residence at the C.D. Howe Institute. A former federal government economist, John Lester’s last public service assignment was as Director of Research for the Expert Panel Review of Federal Support to Research and Development.