Nathaniel Li

Senior Economist, Fraser Institute

Nathaniel Li is a Senior Economist at the Fraser Institute. He holds a B.A. from the Fudan University in China and a Ph.D. in Food, Agricultural and Resource Economics from the University of Guelph. Prior to joining the Fraser Institute, he worked for the University of Toronto as a postdoctoral fellow and the University of Guelph as a research associate. His past research work has been published in many high-quality, peer-reviewed academic journals, including the Applied Economic Perspectives and Policy, Agricultural EconomicsPreventive Medicine, and Canadian Public Policy. His current research covers a wide range of issues in fiscal, education, and labour-market policies.

Recent Research by Nathaniel Li

— Jul 3, 2024
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Measuring Progressivity in Canada’s Tax System, 2024

Measuring Progressivity in Canada’s Tax System, 2024 finds that despite common misperception, the top 20 per cent of income-earning families pay a larger share of total taxes (54.2 per cent) than their share of income (46.4 per cent).

— Jun 13, 2024
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Tax Freedom Day measures the total annual tax burden imposed on Canadian families by federal, provincial, and municipal governments. This year, it arrives on Thursday, June 13—four days later than in 2019, the last year before the pandemic.

— Apr 30, 2024
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Personal Income Tax Compliance for Canadians: How and at What Cost?

Personal Income Tax Compliance for Canadians: How and at What Cost? uses a new survey and finds that roughly half of tax filers (50 per cent) prepared their 2022 income tax return themselves while more than one third (37 per cent) used a paid tax preparer—the study also suggests that one way to reduce these compliance costs is to produce prefilled income tax reports for Canadians, streamlining the process for taxpayers and saving them both time and money.