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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.

Ottawa Should Seize Opportunity to Reform Tax Rules for Charitable Donations
September 12, 2017 - Adam Aptowitzer
While controversy swirls around the federal government’s small business tax reform proposals, Ottawa has a significant opportunity to open a rich vein of wealth for Canada’s charitable sector and...
The Knowledge Deficit about Taxes: Who It Affects and What to Do About It
July 5, 2017 - Antoine Genest-Grégoire, Luc Godbout and Jean-Herman Guay
The public’s knowledge gap on taxes leads to higher rates of tax avoidance, undermines trust in the government, and causes lower use of social programs, according to a new report from the C.D. Howe...
Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness and Quality
May 31, 2017 - Alexandre Laurin and Kevin Milligan
A new approach to childcare tax breaks is needed in order to relieve the financial stress caused by the increasing costs of raising young children, finds a new report from the C.D. Howe Institute. In...
Numbers You can Trust? The Fiscal Accountability of Canada’s Senior Governments, 2017
April 25, 2017 - Colin Busby and William B.P. Robson
Alberta and New Brunswick come out on top in the Institute’s latest report card on government financial reporting, with Prince Edward Island trailing the pack. In Numbers You can Trust? The Fiscal...
Getting Real: A Shadow Federal Budget for 2017
Ottawa should set out a path back toward balance to inspire confidence among savers and investors, says the C.D. Howe Institute’s annual Shadow Federal Budget. In “Getting Real: A Shadow Federal...
Hidden Spending: The Fiscal Impact of Federal Tax Concessions
February 16, 2017 - William B.P. Robson and Alexandre Laurin
More than $16 billion of annual “tax expenditures” never show up on the federal government’s books, according to a new report from the C.D. Howe Institute. In “Hidden Spending: The Fiscal Impact of...
Omran, Robson, and Busby - It's Midsummer: Where are the Public Accounts?
Intelligence Memos
From: Farah Omran, William Robson and Colin Busby To: Canada’s Finance Ministers Date: July 25, 2017 Re: It’s Midsummer: Where are the Public Accounts? It’s July 25, and only one province, Alberta,...
David Johnson - On School Fundraising and Outcomes, Focus on What Really Matters
Intelligence Memos
From: David Johnson   To: Parents across Ontario Date: June 23, 2017 Re: On School Fundraising and Outcomes, Focus on What Really Matters     Congratulations, parents. You and your kids almost made...
Time for Canada to revisit the tax deduction for child-care expenses: Globe and Mail Op-Ed
Op-Ed
Many families with young children struggle to afford good-quality childcare. The current tax deduction for child-care expenses helps to alleviate the cost for some, but many families, particularly at...
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...
14 Sep 2017
Sep
14
  • Inside Access: No Need to Reinvent the Wheel: Promoting Donations of Private Company Shares and Real Estate
Conference Call with Adam Aptowitzer, L.L.B.
Conference Call
Thursday, September 14, 2017, 3:00 pm to 3:30 pm
06 Jul 2017
Jul
06
  • Inside Access: The Knowledge Deficit about Taxes
Conference Call with Antoine Genest-Grégoire, Research Associate, Université de Sherbrooke
Conference Call
Thursday, July 6, 2017, 3:00 pm to 3:30 pm
31 May 2017
May
31
  • Inside Access: Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness and Quality
Conference call with Kevin Milligan, Professor, Vancouver School of Economics, University of British Columbia, and Fellow in Residence, C.D. Howe Institute; and Alex Laurin, Director of Research, C.D. Howe Institute 
Conference Call
Wednesday, May 31, 2017, 3:00 pm to 3:30 pm

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