Articles

The following articles have been published in the Finances of the Nation series in the Canadian Tax Journal:

Luc Godbout and Suzie St-Cerny, Minimum Wage in Canada—How Has the Financial Situation of Households Changed over the Past 10 Years?, (2026) 74:2, 491-515.

David Lin, Survey of Provincial and Territorial Budgets, 2025-26, (2026) 74:1, 141-197.

Kyle Hanniman, The Global Financial Cycle and Canadian Bond Markets—Implications for Provincial Borrowers, (2025) 73:4, 773-804.

Jennifer Robson, A Brief Look at the Role of Federal Payments in Lieu of Taxes in Municipal Finances, (2025) 73:2, 347-361.

David Lin, Survey of Provincial and Territorial Budgets, 2024-25, (2025) 73:1, 119-171.

Alex Usher, Student Assistance in Canada—A Long-Term Perspective, (2024) 72:4, 859-873.

Tammy Schirle, Federal and Provincial Income Support Programs for Seniors in Canada, (2024) 72:3, 649-669.

Joel Wood, The Past, Present, and Future of Fuel Taxation in Canada, (2024) 72:2, 375-400.

David Lin, Survey of Provincial and Territorial Budgets, 2023-24, (2024) 72:1, 131-182.

Andrew Sharpe and Tim Sargent, The Canadian Productivity Landscape—An Overview, (2023) 71:4, 1125-1147.

Trevor Tombe, From Bonds to Banknotes—Central Banking and Public Finances in Canada, (2023) 71:3, 825-852.

Luc Godbout and Suzie St-Cerny, Is the CWB Enhancement Achieving Its Dual Objective of Supporting Income and Incentivizing Work? The Effects for Couples in Ontario and Quebec, (2023) 71:2, 523-541.

David Lin, Survey of Provincial and Territorial Budgets, 2022-23, (2023) 71:1, 217-272.

Bertrand Achou, Yann Décarie, Luc Godbout, Pierre-Carl Michaud, Julien Navaux, and Suzie St-Cerny, Mitigating the Economic Impacts of Population Aging on Growth and Public Revenues—Can the Tax Mix Help?, (2022) 70:4, 885-893.

Ayaka Behro and Michael Smart, The Impact of COVID-19 on Provincial and Local Government Finances, (2022) 70:3, 643-657.

Luc Godbout and Michaël Robert-Angers, Is There Tax Convergence Among OECD Countries?, (2022) 70:2, 375-396.

David Lin, Survey of Provincial and Territorial Budgets, 2020-21, (2021) 69:1, 145-215.

Livio Di Matteo, The Evolution of Health Expenditures in Canada, 1926-2019, (2021) 69:3, 889-920.

Tahsin Mehdi and Brian Murphy, Net Income Tax Rates and the Changing Progressivity of the Cash Tax / Transfer System, (2021) 69:2, 575-93.

Trevor Tombe, Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19, (2020) 68:4, 1083-1122.

Julie S. Gosselin, Luc Godbout, Tommy Gagné-Dubé, Suzie St-Cerny, Chronology of the Economic Response of the Governments of Canada and the Provinces to the COVID-19 Crisis, (2020) 68:3, 863-90.

David Lin, Survey of Provincial and Territorial Budgets, 2019-20, 68:1, 185-250.

Kenneth J. McKenzie, Taxing Wages in Canada, 2001-2018, (2019) 67:4, 1201-13.

John Lester, Tax Expenditures in Canada—Historical Estimates and Analysis, (2019) 67:3, 755-73.

Michael Smart, Taxation of Top Incomes in Canada—Recent Developments in Rates and Redistribution, (2019) 67:2, 349-61.

Vivien Morgan, Survey of Provincial and Territorial Budgets, 2018-19, (2019) 67:1, 81-160.

Trevor Tombe, “Final and Unalterable”—But Up for Negotiation: Federal-Provincial Transfers in Canada, March 1, 2018

Vivien Morgan, Survey of Provincial and Territorial Budgets, 2017-18, March 1, 2018

Daria Crisan and Kenneth J. McKenzie, Tax Subsidies for R & D in Canada, 1981-2016, December 1, 2017

Kevin Milligan, Data on Government Revenue in Canada: Sources and Trends, September 1, 2017

Michael Smart, The Taxation of Dividend Income in Canada, June 1, 2017

Vivien Morgan, Survey of Provincial and Territorial Budgets, 2016-17, March 1, 2017

Kenneth J. McKenzie, Inside the Black Box: Marginal Effective Tax Rates on Capital in Canada – A Primer, November 1, 2016

Kevin Milligan, The Tax Recognition of Children in Canada: Exemptions, Credits, and Cash Transfers, September 1, 2016

Richard Bird and Michael Smart, Taxing Consumption in Canada: Rates, Revenues, and Redistribution, June 1, 2016

Vivien Morgan, Survey of Provincial and Territorial Budgets, 2015-16, March 1, 2016

Kenneth J. McKenzie, The Corporate Income Tax in Canada – Past, Present, and Future, December 1, 2015

Kevin Milligan, The Growth of Government in Canada: A 21st Century Perspective, September 1, 2015

Vivien Morgan, Survey of Provincial and Territorial Budgets, 2014-15, March 1, 2015

Vivien Morgan, Survey of Provincial and Territorial Budgets, 2013-14, September 1, 2014