191 results found for %22basic%20income%22
Research
The Study In Brief
In Canada, most government cash benefit payments require recipients to file a tax return. Individuals who fail to participate in the tax system, often the most vulnerable in society, may forgo important government benefits (or even entitlements to government services when such services are tied to tax return information). The September 2020 Speech from the Throne committed the…
Research
Key Demographic Groups in Jobs more Vulnerable to Automation
Key demographic groups are more vulnerable to job loss through automation than average.
Author Rosalie Wyonch assesses the likely impact of technological automation on Canada’s labour market and compares these results to past predictions.
She finds a lower proportion of employment at high risk of automation (about 22 percent) than most…
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
Les groupes démographiques clés occupent des emplois plus vulnérables à l'automatisation
Les principaux groupes démographiques sont plus vulnérables que la moyenne à la perte d'emplois par l'automatisation.
L’auteure Rosalie Wyonch évalue l’impact probable de l’automatisation technologique sur le marché du travail canadien et compare ces résultats aux prévisions antérieures.
Elle trouve une…
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 ABCs of Fiscal Accountability: The Report Card for Canada’s Senior Governments, 2023
by William B.P. Robson and Nicholas Dahir
Canadians and their elected representatives know too little about how Canada’s senior governments tax and spend. The fiscal impact of COVID-19 has made transparency in government budgets and financial statements more important than ever. As grades ranging from A+ to…
