75 results found for %22basic%20income%22
Media Release
March 23, 2011 – Members of the C.D. Howe Institute’s Fiscal and Tax Competitiveness Council today offered their scores on the 2011 federal budget tabled on March 22. For the key criteria listed below, the combined score is the simple average of their responses: Appropriateness of the assumptions underlying the economic outlook and fiscal planning framework: B+ Appropriateness of the…
Media Release
October 4, 2011 – A federal proposal to allow income splitting for two-parent families would create more inequalities in the tax system rather than less, and it is a flawed idea, according to a report released today by the C.D. Howe Institute. In Income Splitting for Two-Parent Families: Who Gains, Who Doesn’t, and at What Cost? Alexandre Laurin and eminent tax scholar Jonathan Rhys Kesselman…
Research
A federal proposal to allow income splitting for two-parent families would create more inequalities in the tax system rather than less, and it is a flawed idea, according to a report released today by the C.D. Howe Institute. In Income Splitting for Two-Parent Families: Who Gains, Who Doesn’t, and at What Cost? Alexandre Laurin and eminent tax scholar Jonathan Rhys Kesselman assess the economic…
People
Op-Ed
Published in the Financial Post on April 8, 2011 By Finn Poschmann When Jon Kesselman of Simon Fraser University and I published "A New Option for Retirement Savings: Tax-Prepaid Savings Plans," the roadmap for what was to become TFSAs, we had high hopes for tax free savings accounts. I doubt we would have believed anyone who told us that in less than 10 years' time nearly five million Canadians…
Event
May 2011 Toronto Policy Conference Presented by the C.D. Howe Institute and the Canadian Tax Foundation The Conference  examined critical policy issues including current law and administrative practices, international experiences, options and obstacles for reform, and economic implications. Presenters and discussants included: Albert Baker, Senior Tax Partner, Deloitte; Alycia Calvert,…