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Charles Lammam

Director, Fiscal Studies, Fraser Institute

Charles Lammam is Director of Fiscal Studies at the Fraser Institute. He holds an MA in public policy and a BA in economics with a minor in business administration from Simon Fraser University. Since joining the Institute, Mr. Lammam has published over 100 studies and 400 original articles on a wide range of economic policy issues including taxation, public finances, pensions, investment, income inequality, poverty, labour, entrepreneurship, public-private partnerships, and charitable giving. His articles have appeared in every major national and regional newspaper in Canada as well as several prominent US-based publications. Mr. Lammam’s career in public policy spans over a decade. He regularly gives presentations to various groups, comments in print media, and appears on radio and television broadcasts across the country to discuss the Institute’s research. He also frequently receives invitations to provide expert testimony for various federal and provincial government panels and committees.

Recent Research by Charles Lammam

— Jan 11, 2018
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The Effect on Canadian Families of Changes to Federal Income Tax and CPP Payroll Tax

The Effect on Canadian Families of Changes to Federal Income Tax and CPP Payroll Tax finds that more than 92 per cent of all families in Canada with children—regardless of their income—will pay higher taxes because of Ottawa’s income tax changes and the increased Canada Pension Plan payroll tax, which will be fully implemented by 2025.

— Dec 13, 2017
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Generosity in Canada and the United States: The 2017 Generosity Index

Generosity in Canada and the United States: The 2017 Generosity Index finds that the total amount donated to registered charities by Canadians—just 0.56 per cent of income—is the lowest amount in a decade and down from a 10-year peak of 0.78 per cent in 2006. By comparison, American tax-filers donated 1.76 per cent of their income to registered charities in 2015—more than three times the percentage Canadians claimed on their taxes.

— Nov 30, 2017
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Measuring the Distribution of Taxes in Canada

Measuring the Distribution of Taxes in Canada: Do the Rich Pay Their “Fair Share”? finds that the top 20 per cent of income earners in Canada will earn 49.1 per cent of all income in Canada this year, but pay 55.9 per cent of all taxes including not just income taxes, but payroll taxes, sales taxes and property taxes, among others.