Taxes raise the revenues used to pay for democratic institutions and to provide government programs and services. Taxes can also be used to promote other economic and social policy goals through the use of tax expenditures.
Over the past decade, significant changes have been made to Canada’s tax system, including deep cuts to tax rates. The impact of these changes is a cause for concern. In this background research paper, policy analyst Chandra Pasma explores the changes and their impact, as well as policy options currently being advocated for to change Canada’s tax mix. Read more »