We are an independent non-profit devoted to helping people and policymakers understand the tax system. Through research, public education and collaboration, our goal is to advance a tax system that promotes economic growth, shared prosperity and tax fairness.
A new way to measure tax reforms: Looking beyond cost and revenue
This piece introduces a new framework: the Marginal Value of Public Funds for Tax Administration. It asks broader questions of tax reforms by considering not only costs and revenues but also their effects on equity, access and trust.
Canadians are about to find out what Mark Carney meant by ‘sacrifices’ — and it’s not pretty
For Canada to thrive amid this trade war, we need to achieve all those goals the prime minister so frequently lists — cultivate new trading partners, develop more reliable supply chains, invest in electricity and infrastructure, bolster our defence sector — while also ensuring regular people are along for the ride. Not just in spirit, but materially.
Why simplifying Canada’s tax code is about social trust, not just saving money
Simplifying the tax system shouldn’t mean stripping away fairness or letting up on integrity. Since tax policy is as much about how our society functions as it is about financing the deficit, a simplification exercise can only be effective if it takes all parts of the equation into account.
The Fair and Accountable Canadian Taxation (FACT) Partnership is a new collaboration bringing together academics and public policy practitioners to inform and deepen Canada’s discussions about fair taxation.
Researchers at the University of Calgary, Carleton University and Universite de Sherbrooke are working with the Canadian Tax Observatory and Social Capital Partners to produce and share rigorous research and accessible evidence on the fairness and accountability of Canada’s tax system.
The three-year collaboration is partly funded by the Social Sciences and Humanities Research Council. Our first package of material proposes a new framework to evaluate the full value of changes in the tax system.
Broken Links
Only 16 per cent of people with disabilities qualify for the Disability Tax Credit and the access that certification brings to other, crucial programs. New research from Dr. Gillian Petit identifies four different links in the system that a person with a disability must steer through to access proper income security and support.
Shelter vs. Tax Shelter
Research examining the impact of housing tax incentives—particularly the FHSA—on Canadian affordability. As more savings from affluent families flow into tax-sheltered accounts, there’s a cost to everyone else.
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