Articles

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

Trevor Tombe, Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19, December 1, 2020

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, June 1, 2020

David Lin, Survey of Provincial and Territorial Budgets, 2019-20, March 1, 2020

Kenneth J. McKenzie, Taxing Wages in Canada, 2001-2018, December 1, 2019

John Lester, Tax Expenditures in Canada—Historical Estimates and Analysis, September 1, 2019

Michael Smart, Taxation of Top Incomes in Canada—Recent Developments in Rates and Redistribution, June 1, 2019

Vivien Morgan, Survey of Provincial and Territorial Budgets, 2018-19, March 1, 2019

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