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Home Policy Articles: Fiscal & Budgetary: Tax Policy

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2005 (21)
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A Proposal for Restructuring the Universal Child Care Benefit popular

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.
http://www.caledoninst.org/Publications/PDF/597ENG%2Epdf

Measuring child benefits: Measuring child poverty popular

Michael Mendelson studies the child benefits provided by the federal government to Canadian families.
http://www.caledoninst.org/Publications/PDF/525ENG%2Epdf

2002 Comparison of Effective Residential Property Tax Levels in Major Canadian Cities

In this Frontier Centre paper Peter Holle and Daniel Klymchuk compare property tax levels in major Canadian cities, using the data to evaluate the relative residential tax burden in Winnipeg. Any comparison of taxation levels between jurisdictions is troublesome, the authors note, because differing economic conditions may distort the effects of taxation. To overcome this problem Holle and Klymchuk use effective property tax rates (rates relative to market value) and absolute tax burdens (utility charges, taxes relative to income and taxation per square foot) to make their comparisons.
http://www.fcpp.org/pdf/ps13_2002_property_tax_comparison.pd...

A Decade of TABOR - Ten Years After: Analysis of Colorado's Taxpayer's Bill of Rights

In this article, Fred Holden analyzes the Colorado TABOR (Taxpayer’s Bill of Rights), a tax-and-spending limitation, constitutional amendment. Passed by voters in 1992, TABOR is meant to “reasonably restrain most of the growth of government.”
http://www.fcpp.org/pdf/A%20Decade%20of%20TABOR%20Policy%20S...

A Time for Vision: A Sustainable & Equitable Economy

The Alberta government’s 2005 budget will be the first since the provincial debt was eliminated. According to the Parkland Institute’s Committee on Alberta’s Finances, this budget should lay the foundations for a vision to build a socially sustainable and equitable economy.
http://www.ualberta.ca/PARKLAND/research/studies/Budget 2005...

A Working Income Tax Benefit That Works

In 2005, the federal government’s mini-budget contained a Working Income Tax Benefit proposal that would give low-income earners a cash supplement to bolster their wages. Ken Battle and Michael Mendelson welcome this proposal, arguing that it could help reduce poverty and remove barriers to employment.
http://www.caledoninst.org/Publications/PDF/563ENG%2Epdf

Assessment of Canada Revenue Agency Relationship with Provinces and Territories: External Perspectives

This report summarizes a study conducted by the Public Policy Forum on behalf of the Canada Revenue Agency in 2004. The Public Policy Forum explored the current state, related issues, and future prospects of the Canada Revenue Agency’s relationship with the twelve jurisdictions on whose behalf it collects tax revenues and administers tax expenditure programs.
http://www.ppforum.com/common/assets/publications/en/CRA_rep...

BC Solutions Budget 2006: Budgeting for Women's Equality

Despite a strong economy in British Columbia, the Canadian Centre for Policy Alternatives argues that women have been largely excluded from its benefits.
http://www.policyalternatives.ca/documents/BC_Office_Pubs/bc...

Building Prosperity in a Canada Strong and Free

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.
http://www.iedm.org/uploaded/pdf/211106_en.pdf

Canadian Conundrums: Views from the Clifford Clark Visiting Economists

This Communiqué includes a look at the Table of Contents, Foreword, and Introduction to the book Canadian Conundrums, edited by Robert Brown. In his introduction, Brown explains that the purpose of the book is to bring the insights of past Clifford Clark Visiting Economists to a broader audience. Topics included in the volume range from fiscal balance to taxation.
http://www.cdhowe.org/pdf/summary_ob43.pdf

Child Tax Deception: the Proposed Child Tax Deduction

In this report Ken Battle argues against the Conservative proposal to introduce a $2,000 child tax deduction, stating that this would be most beneficial to wealthy families.
http://www.caledoninst.org/Publications/PDF/491ENG%2Epdf

Compliance and Administrative Costs of Taxation in Canada

In this report, Francois Vallaincourt, Jason Clemens, and Milagros Palacios prepare a calculated estimate of the “hidden” compliance and administrative costs of taxation in Canada.
http://www.fraserinstitute.ca/admin/books/files/TaxCompAdmin...

Cost Shift: How British Columbians are Paying for Their Tax Cut

As Sylvia Fuller and Lindsay Stephens describe in Cost Shift: How British Columbians are Paying for Their Tax Cut, the first order of business for the newly elected Liberal government in BC was a massive tax cut. According to Fuller and Stephens, the cuts have left a massive gap in government revenue. The authors argue this revenue gap, in tandem with the Liberals’ campaign promise to produce a balanced budget by 2004-05, has necessitated spending cuts to a number of programs. In addition to these cuts, Fuller and Stephens claim the government has engaged in ‘cost-shifting,’ transferring the expense of various services and programs from the public to individuals, families and employers.
http://www.policyalternatives.ca/documents/BC_Office_Pubs/co...

Dealing With the Fiscal Imbalances: Vertical, Horizontal and Structural

In this Working Paper Bev Dahlby discusses fiscal imbalances on three levels: she defines vertical fiscal imbalances as those between two tiers of government; horizontal imbalances are those that exist across a single tier of government; structural imbalances occur in the tax and expenditure ‘mix.’ The author considers each of these issues in turn.
http://www.cdhowe.org/pdf/workingpaper_3.pdf

Disability Tax Fairness

The Technical Advisory Committee on Tax Measures for Persons with Disabilities was appointed in 2003. The Committee’s mandate was to recommend how the federal government could improve the treatment of persons with disabilities under the income system.
http://www.caledoninst.org/Publications/PDF/520ENG%2Ehtm

Disability Tax: The Budget's Quiet Little Secret

Sherri Torjman suggests the 2005 federal budget will be remembered for the drama surrounding it and for the big-ticket items such as child care, cities and environmental technologies.
http://www.caledoninst.org/Publications/PDF/531ENG%2Epdf

Divided and Distracted: Regionalism as Obstacle to Reducing Poverty and Inequality

Armine Yalnizyan authors this yearly report from Social Watch, a civil society research and monitoring initiative developed to examine the work of governments in eradicating poverty and reducing inequality.
http://www.policyalternatives.ca/documents/National_Office_P...

Economic benefits of a tax cut on the income

This research paper seeks to determine to potential economic impact of a cut to incomtax in the province of Quebec.
http://www.iedm.org/uploaded/pdf/mars2004.pdf

Excess Baggage: Measuring Air Transportation's Fiscal Burden

Ben Cherniavsky and Benjamin Dachis begin their Commentary with the premise that Canadians consider the air transport sector to be significant to the national economy.
http://www.cdhowe.org/pdf/commentary_242.pdf

Federal Transfers: Principles, Practice, and Prospects

In this short Working Paper Michael Smart discusses federal transfer payments in Canada and suggests large-scale changes to the system are required. Smart points to the use of bilateral fiscal agreements; he considers them to be unstable, ad hoc solutions to the problem of meeting the disparate needs of Canada’s various provinces. In Smart’s view, this use of “chequebook federalism” has led to a destabilization of Canada’s public finances.
http://www.cdhowe.org/pdf/workingpaper_2.pdf

Financing Canadian Innovation: Why Canada Should End Roadblocks to Foreign Private Equity

In this article, Stephen A. Hurwitz and Louis J. Marett attempt to answer the question: why do promising Canadian ventures attract only one-third of the capital of their US competitors in the North American marketplace?
http://www.cdhowe.org/pdf/commentary_244.pdf

Financing Entrepreneurs. Better Canadian Policy for Venture Capital

Douglas Cumming asserts that the development and maintenance of a strong economy depends, in great part, on innovation and the role of entrepreneurs.
http://www.cdhowe.org/pdf/commentary_247.pdf

Finding Common Ground on Child Care

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.
http://www.caledoninst.org/Publications/PDF/572ENG%2Epdf

Fixing Winnipeg's Downtown: Big Picture Policy Changes to Revitalize the Inner City

According to Peter Holle and Dennis Owens, authors of the Frontier Centre report Fixing Winnipeg’s Downtown, Winnipeg has never lived up to its economic potential. Dismissing evolving geographical and historical forces as the reason for this fact, the authors blame provincial and municipal economic policies they say have restricted Winnipeg’s economic growth. If, Holle and Owens assert, these policies can be addressed and reformed, then the City of Winnipeg can revive its downtown, experience increased economic growth, and attract the quality human capital that is necessary in today’s knowledge economy.
http://www.fcpp.org/pdf/ps14%20Dec%2002%20final.pdf

For the Good of the Patients: Financial Incentives to Improve Stability in the Canadian Health Care System

This article by Grant L. Reuber and Finn Poschmann analyzes the costs of public health care in Canada and the means of reform. The authors believe incorporating direct financial incentives into the system would “temper growth in demand for health services and place market pressure on providers to improve their efficiency and reduce costs” while still respecting the Canada Health Act. Reuber and Poschmann believe the best way of operationalizing the aforementioned financial incentives is through a provincial tax credit which would be tied to usage of the health care system.
http://www.cdhowe.org/pdf/commentary_173.pdf

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