Home › Policy Articles: Fiscal & Budgetary: Tax Policy: 2006

In this brief paper, Richard Zuker proposes restructuring the Conservative Party’s Universal Child Care Benefit (UCCB). Zuker’s proposal is intended to address some criticisms of the program. According to the author, the UCCB has been criticized at the policy framework and design levels.

Despite a strong economy in British Columbia, the Canadian Centre for Policy Alternatives argues that women have been largely excluded from its benefits.

This is the fourth part of former Ontario Premier Mike Harris and former Reform leader Preston Manning’s vision for a stronger Canada. In this report, Harris and Manning discuss optimizing the size of government, reducing taxation, and eliminating inter-provincial trade barriers and excessive regulation.

According to Ken Battle, Sherri Torjman and Michael Mendelson, the Conservative Party’s Choice in Child Care Allowance is flawed. This new plan, the authors contend, has a hidden cost: that of higher income taxes and lower payments.

This alternative Saskatchewan budget, presented by the Canadian Centre for Policy Alternatives, focuses on three areas that the Centre considers undervalued: economic security, health services, and education.

According to the Canadian Centre for Policy Alternatives, the Nova Scotian provincial government underestimates its surpluses. This propensity for underestimation stifles debate on how public funds should be distributed, and thereby diminishes the opportunities available to improve services and infrastructure.

The Universal Child Care Benefit (UCCB) is the Harper government’s first major social policy initiative since taking office. As the authors point out, UCCB has improved since its was first proposed as the Choice in Child Care Allowance. In their view, however, two serious flaws remain. According to Ken Battle, Sherri Torjman and Michael Mendelson, one flaw is that the UCCB will be taxable for the lower-earner parent in a couple and the lone parent in single-parent families. As a result, families with the same income but of a different type will receive different after-tax benefits. In the new program, single-parent families will end up with the smallest after-tax benefits. The other problem with the UCCB, the authors posit, is the abolishment of the $249 annual young child-care supplement that was part of the Canada Child Tax Benefit. Mainly low- and modest-income families used this supplement; in the authors view, its loss, along with the increase in taxable income, will make the distribution of net benefits unfair.

Analyzing the federal Conservative minority platform, the Canadian Centre for Policy Alternatives presents an alternative federal budget that honours commitments to prior parliamentary decisions (including child care, First Nations, cities and Kyoto), improves the lives of Canadians, and meets international obligations (including aid commitments)

Block and Russell present a challenge to the federal Conservative Party’s promise to “stand up for families,” suggesting that Conservative policy has resulted in a divide, with some families benefiting more than others.

Marc Lee examines the proposal to shift responsibilities to the provinces in areas where national interests preside. The “fiscal imbalance” debate, for instance, has the possibility to turn into a downsizing exercise.

In this economic note Tasha Kheiriddin presents a summary of the Charest government’s achievements, particularly with regard to its promises to provide tax relief and to reduce the role of the state.

Budgets are an important means of gaining a potential majority in the next federal election. As such, policy decisions put forth are important since it may be the last budget before an election.

This paper adds weight to the debate over fiscal federalism using available data on the development and financing of public services in Canada.

This paper adds weight to the debate over fiscal federalism using available data on the development and financing of public services in Canada.

In this short paper, Ken Battle analyzes the Conservative Party’s plan for a Choice in Child Care Allowance.

The debate on the Child Care Allowance revealed a clash of philosophies, that of cash-to-parents versus cash-to-provinces. Ideological debate aside, Ken Battle posits the $1,200 Child Care Allowance has significant design flaws that will negatively impact families of different types and incomes.

Brooks and Hwong, cognizant of the tax-cut focus of the federal Conservative Party in Canada, attempt to determine whether countries with high taxes are more successful in achieving social objectives than low-tax countries.

In a response to the March 2006 Ontario provincial budget, the Canadian Centre for Policy Alternatives presented an alternative budget that it suggested would aid in developing a stronger public service system. Financial inequalities, public service deficits, and tax cuts are the three areas of focus.