Taxes and tariffs

Tax Evaluations and Research Reports 

• Distributional Impact of the Federal Personal Income Tax System and Refundable Credits: Analysis by Income, Sex, Age and Family Status (2011)
• Evaluation of the Public Transit Tax Credit (2011)
• Taxes and the Preferred Source of Corporate Finance (2010)
• The Response of Individuals to Changes in Marginal Income Tax Rates (2010)
• An International Comparison of Tax Assistance for Investment in Research
  and Development (2009)
• Considerations in Setting Canada's Corporate Income Tax Rate (2008)
• Corporate Income Taxes and Investment: Evidence From the 2001–2004 Rate Reductions (2007)
• Taxes on Business Investment: An International Comparison of Marginal Effective Tax Rates in the Manufacturing Sector (2006)
• Investing In Post-Secondary Education: The Impact Of The Income Tax System (2006)
• Marginal Effective Tax Rates on Business Investment: Methodology and Estimates for Canadian and US Jurisdictions. (2005)
• The Disability Tax Credit: Evaluation Report. (2004)
• Taxation and Economic Efficiency: Results From a General Equilibrium Model. (2004)
• Long-Run Projections of the Tax Expenditure on Retirement Savings. (2003)
• Elimination of the Federal Capital Tax: Building on the Canadian Tax Advantage. (2003)
• The Impact of the Canada Child Tax Benefit on the Incomes of Families With Children. (2002)
• Special Federal Tax Assistance for Charitable Donations of Publicly Traded Securities. (2002)
• Present-Value Tax Expenditure Estimates of Tax Assistance for Retirement Savings. (2001)
• Defining Tax Expenditures. (2000)
• The Alternative Minimum Tax. (2000)
• GST/HST Treatment of Export Distribution. (2000)
• Previous Evaluations