In earlier work, the authors explored life-cycle consumption profiles of Canadian married couple families. That research concluded that the common presumption in simulation models of upward-sloping consumption-age profiles accompanied by dissaving in retirement could not be supported in Canadian...

Effective tax and subsidy rates (ETRs and ESRs) on human capital investment via post-secondary education are estimated for Canada in the years 2000 and 2006. The flattening of the federal personal income tax structure in 2001 substantially reduced the tax disincentive for investment in human...