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January 9, 2018

Working parents with children—particularly low-income families— face prohibitive tax rates that discourage taking on extra employment to get ahead, according to a new report from the C.D. Howe Institute. In “Two-Parent Families with Children: How Effective Tax Rates Affect Work Decisions” author Alexandre Laurin finds that mothers and poorer families are the most adversely affected by this tax trap.

Alexandre Laurin

Alexandre Laurin joined the C.D. Howe Institute in 2008 and became Director of Research in 2014.  From 1999 to 2008, Mr.