We investigate how successive Alberta governments have responded to shocks in non-renewable resource revenue over the period 1970 to 2017. Our results show that Alberta governments have increased spending by 63 cents in the fiscal year following a one dollar increase in real per capita...

The importance of Canada Revenue Agency (CRA) audits to the administration of the Canadian tax system is self-evident. So is the need for CRA to conduct high-quality audits. While audit outcomes are subject to appeals and court challenge, it is not desirable to rely frequently on appeals and the...

Governments transfer resources to low-income families both directly, with social assistance payments, and indirectly, through the tax system. In Canada, several important benefits aimed at low-income families are delivered through the tax system, but only to those who file tax returns....