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Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness and Quality

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May 31, 2017
Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness and Quality

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 Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness and Quality, authors Alexandre Laurin and Kevin Milligan recommend that moving towards a new refundable tax credit for childcare would generate the social benefits of increased labour-force participation, benefit lower-income parents, and allow for flexible and decentralized childcare choices.

Author(s):

Alexandre Laurin, Director of Research
Alexandre Laurin
Kevin Milligan, Professor, Vancouver School of Economics, University of British Columbia
Kevin Milligan

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© 2014 C.D. Howe Institute. All Rights Reserved.

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© 2014 C.D. Howe Institute. All Rights Reserved.