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The C.D. Howe Institute is an independent not-for-profit research institute whose mission is to raise living standards by fostering economically sound public policies. Widely considered to be Canada's most influential think tank, the Institute is a trusted source of essential policy intelligence, distinguished by research that is nonpartisan, evidence-based and subject to definitive expert review.

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Fiscal and Tax Policy

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This research area covers the impact of revenue-raising measures, fiscal balances and debts of governments, and the broad choices they make among major spending areas. It includes evaluating the ability of government policies, programs and agencies to deliver on their objectives.

Business Tax Burdens in Canada's Major Cities: The 2018 Report Card
December 11, 2018 - Peter Tomlinson and Adam Found
The best and worst major cities for business investment are identified in a new report from the C.D. Howe Institute. In “Business Tax Burdens in Canada’s Major Cities: The 2018 Report Card” authors...
Show Us the Numbers: Grading the Financial Reports of Canada’s Municipalities
November 13, 2018 - William B.P. Robson and Farah Omran
Baffling financial presentations hamper councillors, ratepayers and voters seeking to hold municipal governments to account, says a new report from the C.D. Howe Institute. In “Show Us the Numbers:...
A Roadmap to Municipal Reform: Improving Life in Canadian Cities
October 25, 2018
Cities across Canada have the greatest effect of any level of government on the daily lives of Canadians, yet city councils seem hamstrung by the problems they face. There are solutions, according to...
Cannabis Countdown: Estimating the Size of Illegal Markets and Lost Tax Revenue Post-Legalization
October 11, 2018 - Anindya Sen and Rosalie Wyonch
A large black market combined with supply shortages of legal marijuana will cut potential tax revenues by an estimated $800 million in the first year of legalization, according to a new report from...
Piling On – How Provincial Taxation of Insurance Premiums Costs Consumers
October 2, 2018 - Alexandre Laurin and Farah Omran
Canadian governments should reassess the cascading taxes imposed on insurance premiums, according to a new report from the C.D. Howe Institute. In “Piling On – How Provincial Taxation of Insurance...
Unhappy Returns: A Preliminary Estimate of Taxpayers Responsiveness to the 2016 Top Tax Rate Hike
September 27, 2018 - Alexandre Laurin
The top 1 percent of earners reacted strongly to the federal tax hike on high earners 2016, according to a new report from the C.D. Howe Institute. In “Unhappy Returns: A Preliminary Estimate of...
Rosalie Wyonch - Competitive Digital Taxation for Federal Budget 2019
Intelligence Memos
Federal budgets are an annual rite of spring in Ottawa, as is the deluge of advice to the Department of Finance. But budget-making is a yearlong process, and the work is now in progress. Accordingly...
Robson, Omran - Fiscal Transparency: How the Federal Government Can Get an A+
Intelligence Memos
Federal budgets are an annual rite of spring in Ottawa, as is the deluge of advice to the Department of Finance. But budget-making is a yearlong process, and the work is now in progress. Accordingly...
Alexandre Laurin - Let's Revisit that Tax Hike
Intelligence Memos
Federal budgets are an annual rite of spring in Ottawa, as is the deluge of advice to the Department of Finance. But budget-making is a yearlong process, and the work is now in progress. Accordingly...
Le défi budgétaire de la population vieillissante : planifier les coûts des soins de santé au Québec
Research
Les Québécois traînent un fardeau fiscal évalué à 682 milliards de $, c.-à-d. les impôts additionnels qui devront être prélevés au cours du prochain demi-siècle pour faire face à l’augmentation des...
La gestion des coûts des soins de santé pour une population vieillissante : le défi fiscal que le Québec n’a pas encore relevé
Research
Les Québécois portent un lourd fardeau financier de 768 milliards de dollars – la facture d’impôt la plus élevée pour l’augmentation des dépenses de santé au cours du prochain demi-siècle – et...
Op-Ed
Publié dans Les Affaires le 22 Octobre 2012 Par Alexandre Laurin Le maintien de la contribution santé rendue «progressive» et financée par une légère hausse d'impôt, selon l'annonce du ministre des...
25 Oct 2018
Oct
25
  • Bob Hamilton, Commissioner, Canada Revenue Agency
Roundtable Luncheon
Toronto, 67 Yonge Street, Suite 300
Thursday, October 25, 2018, 12:00 pm to 1:30 pm
Sponsored by:
Intuit
11 Oct 2018
Oct
11
  • Inside Access: Piling On - How Provincial Taxation of Insurance Premiums Costs Consumers
An exclusive members only call with author Alexandre Laurin and Farah Omran
Thursday, October 11, 2018, 3:00 pm to 3:30 pm
04 Oct 2018
Oct
04
  • Inside Access: Unhappy Returns - A Preliminary Estimate of Taxpayer Responsiveness to the 2016 Top Tax Rate Hike
An exclusive members only call with author Alexandre Laurin
Thursday, October 4, 2018, 3:00 pm to 3:30 pm

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© 2018 C.D. Howe Institute. All Rights Reserved.

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© 2018 C.D. Howe Institute. All Rights Reserved.