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1. Two-thumbs down for Manitoba film tax credits

   Appeared in the Winnipeg Sun, February 8, 2016 Manitobans should understand that film tax credits are not worthy of support because they are really just unsustainable corporate subsidies. This past summer, Manitoba's NDP government announced they ...

2. Declining federal revenue no excuse not to cut income taxes

   Appeared in the Financial Post Sliding oil prices and a weakening economy will slice into federal revenues and make it increasingly difficult for the government to balance its budget next year as planned. While there is seemingly little fiscal room for ...

3. 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 ...

4. Cost to Canadians of Complying with Personal Income Taxes, 2014

   This study builds on previous Fraser Institute research estimating the total compliance costs associated with Canada's tax system. It aims to estimate the cost of complying with the personal income tax system in 2012. It updates past estimates for ...

5. Ottawa drops hints for 2014 budget

     Fiscal policy is really about taxes and spending and the federal government recently provided some hints on its plans in these areas. In the recent Speech from the Throne, the government reaffirmed its commitment to balancing the budget by 2015-16 and ...

6. The Economic Costs of Increased Marginal Tax Rates in Canada

   Economists often focus on marginal tax rates (the extra tax an individual (or firm) will owe to the government for engaging in a little more of the taxed activity) as particularly important for altering economic behaviour. The marginal tax rate is ...

7. The tax credit snowball; More people don't have any skin in the game- they don't pay taxes

   Appeared in the Financial Post With economic growth slowing and a goal of balancing the budget by 2015, Finance Minister Jim Flaherty will have little fiscal room for major new initiatives in Thursday's federal budget. The risk is that the ...

8. Tax Payers and Tax Takers

   The traditional definition of tax progressivity is being rewritten and this change could have serious ramifications for democratic decision-making. Up to now, tax progressivity has meant that, as an individual or household earned more income, they not ...