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1. Should Upper-Income Canadians Pay More Income Tax?

   The increasing focus on the distribution of income and taxes in recent elections is one consequence of a decade of chronic slow growth in much of the OECD region of industrialized nations. After all, when the overall size of the economic pie stops growing ...

2. Tax Complexity in 2019: Can It be Tamed?

   Tax complexity matters to all Canadians, mostly owing to the considerable resources and time that families and businesses spend on compliance. Many of us incur substantial costs: time invested and money spent on professional legal and accounting services, ...

3. Canadians Celebrate Tax Freedom Day on June 10, 2018

   In 2018, the average Canadian family will earn $115,724 in income and pay a total of $50,464 in taxes (43.6%). If the average Canadian family had to pay its total tax bill of $50,464 up front, it would have worked until June 9 to pay the total tax ...

4. Canadians Celebrate Tax Freedom Day on June 9, 2017

   In 2017, the average Canadian family will earn $108,674 in income and pay a total of $47,135 in taxes (43.4%). If the average Canadian family had to pay its total tax bill of $47,135 up front, it would have worked until June 8 to pay the total tax ...

5. The End of the Alberta Tax Advantage

   This paper examines the extent to which the tax policy changes introduced in Alberta in 2015 have diminished Alberta’s tax advantage relative to peer jurisdictions. Specifically, we compare key tax rates in Alberta before and after the recent tax policy ...

6. Canadians Celebrate Tax Freedom Day on June 7, 2016

   In 2016, the average Canadian family will earn $105,236 in income and pay a total of $45,167 in taxes (42.9%). If the average Canadian family had to pay its total tax bill of $45,167 up front, it would have worked until June 6 to pay the total tax bill ...

7. The Effect of Corporate Income and Payroll Taxes on the Wages of Canadian Workers

   A long held misperception in public policy debates is about who ultimately bears the bur-den of business taxes. The tax incidence is determined by the group that ultimately bears the burden of the tax, which can be different from the entity responsible ...

8. Canadians Celebrate Tax Freedom Day on June 10, 2015

   On Tax Freedom Day, the average Canadian family has earned enough money to pay the taxes imposed on it by the three levels of government: federal, provincial, and local. In 2015, Canadians celebrate Tax Freedom Day on June 10. That is, Canadians will have ...

9. Reforming Federal Personal Income Taxes: A Pro-Growth Plan for Canada

   After seven years of consecutive budgetary deficits, the federal government appears poised to balance its budget in 2015 and has signalled that its top, post-deficit priority is “examining ways to provide further tax relief for Canadians.” Reductions in ...

10. Quebec’s Tax Competitiveness: A Barrier to Prosperity

    Empirical research and history provide evidence that high marginal tax rates and uncompetitive tax policies can hurt a jurisdiction’s economic performance. This is because individuals and businesses respond by working, saving, and investing less, and by ...