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Fiscal and Tax Policy

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Business and Capital Taxation
Business Subsidies and Preferences
Child and Family Policies
Economic and Policy Retrospective
Economic Outlook
Effective Tax Rates
Federal Budgets
Federal-Provincial Transfers
Federalism and Constitution
Government Assets
Government Debt and Deficits
Health Care Spending
Health Financing and Insurance
Incentives to Save
Incentives to Work
Local Services and Governments
Personal Income Taxes
Program Spending and Evaluation
Property Taxes
Provincial Taxation and Budgets
Public Sector Employment Costs
Sales and Excise Taxes
Seniors' Benefits
Transparency of Public Finances
Value Added Taxes

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.

Piling On – How Provincial Taxation of Insurance Premiums Costs Consumers
Piling On – How Provincial Taxation of Insurance Premiums Costs Consumers
October 2, 2018
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
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...
Tooling Up: Canada Needs More Robust Capital Investment
Tooling Up: Canada Needs More Robust Capital Investment
September 13, 2018 - William B.P. Robson, Jeremy Kronick and Jacob Kim
Weak business investment is a threat to Canada’s future prosperity, according to a new report published by the C.D. Howe Institute. In “Tooling up: Canada Needs More Robust Capital Investment,”...
Blown Budgets: Canada’s Senior Governments Need Better Fiscal Controls
Blown Budgets: Canada’s Senior Governments Need Better Fiscal Controls
May 10, 2018 - William B.P. Robson and Farah Omran
Over the past 15 years, Canada’s federal, provincial, and territorial governments have regularly missed budget spending and revenue targets, with spending overshoots of $69 billion combined. The new...
The Numbers Game: Rating the Fiscal Accountability of Canada’s Senior Governments
The Numbers Game: Rating the Fiscal Accountability of Canada’s Senior Governments
May 1, 2018 - William B.P. Robson and Farah Omran
Canada’s senior governments tax and spend a lot, but don’t consistently tell us what they are doing, says a new report from the C.D. Howe Institute. In “The Numbers Game: Rating the Fiscal...
Fiscal Soundness and Economic Growth: An Economic Program for Ontario
Fiscal Soundness and Economic Growth: An Economic Program for Ontario
March 21, 2018 - Benjamin Dachis
Ontario is on an unsustainable fiscal course, according to a new report by the C.D. Howe Institute. In “Fiscal Soundness and Economic Growth: An Economic Program for Ontario,” author Benjamin Dachis...
Laurin, Omran - Insurance Premium Taxation is Archaic and Counterproductive
Intelligence Memos
Laurin, Omran - Insurance Premium Taxation is Archaic and Counterproductive
From: Alexandre Laurin and Farah Omran To: Canadian Ministers of Finance Date: October 4, 2018 Re: Insurance Premium Taxation is Archaic and Counterproductive Canadian governments should reassess the...
Kronick, Robson - The High Bar to Replace the Bank of Canada’s 2-percent target
Intelligence Memos
Kronick, Robson - The High Bar to Replace the Bank of Canada’s 2-percent target
From: Jeremy M. Kronick and William B.P. Robson To: Canadians who don’t remember inflation Date: October 1, 2018 Re: The High Bar to Replace the Bank of Canada’s 2-percent target Inflation in Canada...
Farah Omran - Eyes on the Prize: Ontario’s Real Economic Priorities
Intelligence Memos
Farah Omran - Eyes on the Prize: Ontario’s Real Economic Priorities
To: The Honourable Doug Ford, Premier of Ontario From: Farah Omran Date: September 26, 2018 Re: Eyes on the Prize: Ontario’s Real Economic Priorities With other distractions subsiding, and concerns...
Le défi budgétaire de la population vieillissante : planifier les coûts des soins de santé au Québec
Research
Le défi budgétaire de la population vieillissante : planifier les coûts des soins de santé au Québec
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
La gestion des coûts des soins de santé pour une population vieillissante : le défi fiscal que le Québec n’a pas encore relevé
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
«Une réforme fiscale grandement améliorée, mais encore déficiente» : Les Affaires 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
  • 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
  • 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
  • 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

Latest Research

The Numbers Game: Rating the Fiscal Accountability of Canada’s Senior Governments
The Numbers Game: Rating the Fiscal Accountability of Canada’s Senior Governments
May 1, 2018
Piling On – How Provincial Taxation of Insurance Premiums Costs Consumers
Piling On – How Provincial Taxation of Insurance Premiums Costs Consumers
October 2, 2018
Unhappy Returns: A Preliminary Estimate of Taxpayers Responsiveness to the 2016 Top Tax Rate Hike
Unhappy Returns: A Preliminary Estimate of Taxpayers Responsiveness to the 2016 Top Tax Rate Hike
September 27, 2018

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