12 results found for "basic income"
Research
The Study In Brief
The surge of inflation as economies recovered from the COVID lockdowns of 2020 and 2021 took central bankers and most other observers by surprise. Canada was no exception. Year-over-year CPI inflation rose from -0.4 percent at its nadir in May 2020, to a peak of 8.1 percent in June 2022 before finishing 2022 at 6.3 percent.
In this E-Brief, we start with a short overview of…
Research
Double the Pain: How Inflation Increases Tax Burdens
by William B.P. Robson and Alexandre Laurin
Inflation and taxation are a painful combination. Money losing its purchasing power hurts on its own, but tax provisions that ignore inflation can multiply the pain for earners, savers, and recipients of benefit programs as well.
This E-Brief identifies problematic interactions between inflation and…
Research
The Study In Brief
This E-Brief analyzes the expected fiscal and behavioural consequences of the significant reforms proposed for the Alternative Minimum Tax (AMT) in the 2023 federal budget.
The 2023 budget asserts that the “AMT will more precisely target the very wealthy.” Our findings indicate that the new AMT regime will primarily fall on individuals who report occasional…
Research
The Study In Brief
Tax rules requiring RRIF withdrawals need revamping. Longer lives and lower returns increase the likelihood that mandatory minimum withdrawals will leave seniors with negligible income from their tax-deferred saving in their later years.
Government impatience for revenue should not force holders of RRIFs and similar tax-deferred vehicles to deplete their nest eggs prematurely…
Research
The Study in Brief
Competition policy and enforcement need to be able to keep pace with business models that have emerged in the digital age. Fittingly, Canada is in the midst of a review of its Competition Act that is addressing this question.
A key goal of any reform should be to deter anti-competitive practices by firms whose business models rely on gathering and leveraging large troves of…
Research
A presentation to “Pharmacare Back on The Radar: Canada’s Need for Federal-Provincial Cooperation,” a C.D. Howe Institute webinar held on October 26, 2023.
Marcel Saulnier is a health policy consultant, Associate with Santis Health and a former Associate Assistant Deputy Minister of the Strategic Policy Branch at Health Canada. He was also Executive Director responsible for the secretariat…
