Ottawa's plan to shift the tax burden more to the very top income earners could cost federal and provincial governments $4 billion in lost tax revenue, according to a new C.D. Howe Institute report. In “Shifting the Federal Tax Burden on the One-Percenters: A Losing Proposition,” author...

Tax measures announced in the latest Quebec budget strike a balance between good economic outcomes and attention to fairness in how tax burdens are shared. The author assesses Quebec's budget measures according to their impacts on the tax burden and how well provincial taxes match citizens'...

Canada's graduated personal income tax leads most taxpayers to expect higher tax rates when they are working than when they are living on lower incomes from their retirement savings. Yet for many people, marginal effective tax rates on income from retirement savings are higher than those they...