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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 2017 Report Card
December 6, 2017 - Adam Found and Peter Tomlinson
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 2017 Report Card” authors...
Fuzzy Finances: Grading the Financial Reports of Canada’s Municipalities
November 28, 2017 - William B.P. Robson, Benjamin Dachis and Farah Omran
Canada’s major cities tend to understate revenue and spending, wait too long to release budgets, and confuse taxpayers with obscure figures in their financial reports, finds a new study from the C.D...
The Fiscal Implications of Canadians’ Working Longer
November 21, 2017 - William B.P. Robson, Colin Busby and Aaron Jacobs
Canada’s greying workforce will spell big fiscal trouble for future taxpayers, according to a new C.D. Howe Institute report. In “The Fiscal Implications of Canadians’ Working Longer,” authors...
Rethinking Limits on Tax-Deferred Retirement Savings in Canada
November 7, 2017 - William B.P. Robson
Ottawa should raise contribution limits for savers in RRSPs and defined-contribution plans, according to a new C.D. Howe Institute report. In Rethinking Limits on Tax-Deferred Retirement Savings in...
Flying Below the Radar: The Harmful Impact of Ontario’s Business Property Tax
November 2, 2017 - Adam Found
Ontario should abolish its harmful business property tax to remove an invisible, heavy burden on business, according to a report from the C.D. Howe Institute. In “Flying Below the Radar: The Harmful...
A Question of Fairness: Time to Reconsider Income-Averaging Provisions
October 12, 2017 - Daniel V. Gordon and Jean-Francois Wen
Canadians face an unfair tax penalty on swings in their income from year to year, according to a report released today by the C.D. Howe Institute. In A Question of Fairness: Time to Reconsider Income...
Benoit Dostie - Unpeeling the Outcomes of Payroll Taxes
Intelligence Memos
From: Benoit Dostie To: Canada's Ministers of Finance Date: July 13, 2018 Re: Unpeeling the Outcomes of Payroll Taxes Payroll taxes are taxes levied on employers based on their aggregate payroll....
Benjamin Dachis - Business Property Tax Cuts Can Be a Secret Weapon
Intelligence Memos
To: Doug Ford and Ontario’s New Government cc: Governments across Canada From: Benjamin Dachis Date: July 12, 2018 Re: Business Property Tax Cuts Can Be a Secret Weapon Your government has committed...
Found, Tomlinson - Business Tax Cuts in Ontario: Expanding the Menu
Intelligence Memos
To: Ontario’s new Progressive Conservative government From: Adam Found and Peter Tomlinson Date: July 5, 2018 Re: Business Tax Cuts in Ontario: Expanding the Menu Your party’s election platform...
Tuer la poule aux oeufs d’or : Les impacts des hausses d’impôt proposées au Québec
Research
Le plan fiscal du nouveau gouvernement du Québec risque d’entraîner un manque à gagner annuel d’environ 800 millions $ pour le trésor québécois, soutient une nouvelle étude de l’Institut C.D. Howe...
Op-Ed
Publié dans La Presse le 1 Septembre, 2012 Par Alexandre Laurin S'il est élu, le Parti québécois prévoit ajouter deux nouveaux paliers d'imposition sur le revenu des contribuables les plus fortunés...
Réformer le financement des services de garde des enfants au Québec: oui, mais comment?
Research
Avec les élections au Québec qui approchent à grands pas, le financement des services de garde (et des services publics en général) risque d’être encore une fois au cœur des débats. Dans l’étude «...
26 Apr 2018
Apr
26
  • Baffling Budgets: Federal/Provincial/Territorial Accountability
Roundtable Luncheon with Stephen LeClair, William B.P. Robson and Aaron Wudrick
Toronto, 67 Yonge Street, Suite 300
Thursday, April 26, 2018, 12:00 pm to 1:30 pm
25 Apr 2018
Apr
25
  • US Tax Reform and Canadian Competitiveness
Roundtable Luncheon with Dawn Desjardins, Brian Ernewein, Quyen Huynh, and Peter van Dijk
Toronto, 67 Yonge Street, Suite 300
Wednesday, April 25, 2018, 12:00 pm to 1:30 pm
21 Mar 2018
Mar
21
  • Inside Access: Fiscal Soundness and Economic Growth: An Economic Program for Ontario
Conference Call with Benjamin Dachis, Associate Director, Research, C.D. Howe Institute
Conference Call
Wednesday, March 21, 2018, 11:00 am to 11:30 am

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

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