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May 31, 2017

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.

Alexandre Laurin
Alexandre Laurin

Alexandre Laurin joined the C.D. Howe Institute in 2008 and became Director of Research in 2014.  From 1999 to 2008, Mr. Laurin worked for the Parliamentary Information and Research Service where he provided reports, analysis and policy advice to Members of the House of Commons and the Senate and to parliamentary committees on a non-partisan and confidential basis.

Kevin Milligan
Kevin Milligan

Fellow-in-Residence (On Leave)

Kevin Milligan is Professor of Economics in the Vancouver School of Economics at the University of British Columbia, and is also affiliated with the C.D. Howe Institute and the National Bureau of Economic Research. Since 2011, he has served as Co-Editor of the Canadian Tax Journal.