5 results found for %22basic%20income%22
Research
A newly empowered US Congress will be holding the reins in the upcoming NAFTA talks, states a new report from the C.D. Howe Institute. In “Table Stakes: Congress Will be Sitting across from Canada at the NAFTA 2.0 Negotiations,” author Christopher Sands finds that since Congress has redefined the US negotiating process under 2015 legislation, it will be front and center in setting the pace and…
Research
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-Averaging Provisions, authors Daniel V. Gordon and Jean‐François Wen find the tax bite is worst for lower-income Canadians and small business owners.
Research
Providing a comprehensive, one-size-fits-all guaranteed annual income (GAI) is not the best solution to fighting poverty in Canada, according to a new report from the C.D. Howe Institute. In “Toward a New Balance in Social Policy: The Future Role of Guaranteed Annual Income within the Safety Net,” author Peter Hicks urges policymakers to address poverty by using a “bottom-up” approach and…
Research
Ottawa’s proposed changes for the tax treatment of income from passive investments in incorporated businesses will not achieve its goal of promoting fairness in the tax system, according to a report released today by the C.D. Howe Institute. In Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs, author Alexandre Laurin assesses the proposals…
Research
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 Tax Options for Childcare that Encourage Work, Flexibility, Choice, Fairness and Quality, authors Alexandre Laurin and Kevin Milligan recommend that moving towards a new refundable tax credit for…