Tag: Benefits
An Employment Insurance system for the 21st century: Lesson 1, Big shocks matter
This is the first commentary in a three-part series examining ideas for reforming Canada’s Employment Insurance (EI) program. This commentary argues that the program as presently constituted is not well-designed to provide adequate support for households that suffer large and enduring negative income shocks.
Marginal tax rates under the Canada Recovery Benefit
This Commentary presents calculations of effective marginal tax rates on earned income for recipients of the Canada Recovery Benefit.
The Challenge of Designing Income Support Programs for the Self-Employed
The Canada Recovery Benefit may become an important source of support for self-employed individuals during the COVID-19 pandemic, particularly among those without employees. One important obstacle to the policy’s success is that the self-employed are a heterogeneous group that is not easily characterized, with workflows that do not fit neatly into weekly benefit periods. Efforts to develop well-targeted post-pandemic support for the self-employed require better data to understand their workflows, incomes, and behavioural responses to adjustments in policy parameters.
Tracking the Canada Emergency Response Benefit
CERB is the most important, if temporary, new income support program in generations, but little is known yet about how and for whom it is working.
Pandemic response by Canadian governments: A summary
By: Julie S. Gosselin, Luc Godbout, Tommy Gagné-Dubé, Suzie St-CernyChaire en fiscalité et en finances publiquesUniversité de Sherbrooke This post summarizes the article recently prepared […]
Chronology of the Economic Response of the Governments of Canada and the Provinces to the COVID-19 Crisis
Julie S. Gosselin, Luc Godbout, Tommy Gagné-Dubé, Suzie St-Cerny, Canadian Tax Journal (Forthcoming) Dataset Download Paper Introduction The COVID-19 pandemic, first a major health […]
The Tax Recognition of Children in Canada: Exemptions, Credits, and Cash Transfers
Kevin Milligan, Canadian Tax Journal (2016; 64(3)) Child Benefits Tables and Figures Download Paper Paper Citation Milligan, Kevin (2016), “The Tax Recognition of Children in Canada: […]
An Employment Insurance system for the 21st century: Lesson 2, The future of work calls for better income insurance
This is the second commentary in a three-part series examining ideas for reforming Canada’s Employment Insurance (EI) program. This commentary discusses the need for the EI program to provide comprehensive insurance against various forms of income loss. The First commentary, on the need for EI to be better designed to insure against big shocks, can be found here.