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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.

Two-Parent Families with Children: How Effective Tax Rates Affect Work Decisions
January 9, 2018 - Alexandre Laurin
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...
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
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...
Laurin, Milligan - Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness and Quality
Intelligence Memos
From: Alexandre Laurin and Kevin Milligan To: Bill Morneau and Provincial Ministers of Finance Date: January 16, 2018 Re: Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness...
Alexandre Laurin - Canada’s Two-Parent Tax Trap and How to Fix It
Intelligence Memos
From: Alexandre Laurin To: Ministers of Finance Date: January 11, 2018 Re: Canada’s Two-Parent Tax Trap and How to Fix It Working parents with children — particularly low-income families — face...
Gulati, McAusland, Sallee - Heat My Seats: How Canadians Spend Their Hybrid Vehicle Rebates
Intelligence Memos
From: Sumeet Gulati, Carol McAusland and James Sallee To: Provincial Ministers of Transportation Date: January 10, 2018 Re: Heat My Seats: How Canadians Spend Their Hybrid Vehicle Rebates Ontario,...
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...
11 Jan 2018
Jan
11
  • Inside Access: Two-Parent Families with Children: How Effective Tax Rates Affect Work Decisions
Conference Call with Alexandre Laurin, Director of Research, C.D. Howe Institute
Conference Call
Thursday, January 11, 2018, 3:00 pm to 3:30 pm
14 Dec 2017
Dec
14
  • Inside Access: Business Tax Burdens in Canada’s Major Cities: The 2017 Report Card
Conference Call with Adam Found, Course Instructor, Department of Economics, Trent University and Peter Tomlinson, Sessional Lecturer, Department of Economics, University of Toronto
Conference Call
Thursday, December 14, 2017, 4:00 pm to 4:30 pm
06 Dec 2017
Dec
06
  • Toward Federal Tax Reform: The View from Ottawa
Roundtable Luncheon with Perrin Beatty, Mike Runia and Michael Wolfson
Ottawa
Wednesday, December 6, 2017, 12:00 pm to 1:30 pm

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© 2014 C.D. Howe Institute. All Rights Reserved.

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© 2014 C.D. Howe Institute. All Rights Reserved.