9 results found for %22basic%20income%22
Research
Canada should consider adopting an “Innovation Box” approach to encourage business investment in innovative processes that improve productivity, growth, and incomes, according to a new report released from the C.D. Howe Institute. In “Improving the Tax Treatment of Intellectual Property Income in Canada,” authors Nick Pantaleo, Finn Poschmann and Scott Wilkie say federal tax policy should…
Research
The hoped-for revenues from personal and corporate income tax hikes proposed in British Columbia’s 2013 Budget will be undermined by taxpayers’ reaction to the hikes, according to a report released today by the C.D. Howe Institute. In “A Reality Check for BC: The Impact of Behavioural Responses on the 2013 Budget’s Proposed Income Tax Increases,” author Alexandre Laurin examines likely individual…
Research
Working families with children in Canada face high tax hurdles that could dissuade them from earning extra income, according to a report released today by the C.D. Howe Institute. In “Treading Water: The Impact of High METRs on Working Families in Canada,” authors Alexandre Laurin and Finn Poschmann find low-to- mid-income Canadians face taxes on incremental income generally higher than those…
Research
Postsecondary tax credits cost the federal and provincial governments billions of dollars each year, but are not distributed equitably and may have no proven effect in boosting enrolment, according to a report released today by the C.D. Howe Institute. In “What You Don’t Know Can’t Help You: Lessons of Behavioural Economics for Tax-Based Student Aid,” author Christine Neill finds flaws in the…
Research
Canada’s foreign aid could be more effective, were strategies in place that addressed the problem of weak host-country governance, which currently renders aid inefficient or even counter-productive, according to a report released today by the C.D. Howe Institute. In “Diplomacy, Trade and Aid: Searching for “Synergies,” author John Richards proposes a mix of corporate social responsibility for…
Research
Canada should step up efforts to wrap up a trade deal this year with the Caribbean Community (CARICOM), according to a report released by the C.D. Howe Institute. In “A Canada-CARICOM “Trade-not-Aid” Strategy: Important and Achievable,” author Phil Rourke says a Canada-CARICOM trade deal could serve as a model for agreements with other low- and middle-income countries. “Canada’s aggressive trade…