Woolley, Frances; Vermaeten, Arndt; Madill, Judith - In: Canadian Public Policy 22 (1996) 1, pp. 24-39
The paper evaluates the 1993 child tax benefit reforms using the Social Policy Simulation Model and Database (SPSD/M) developed by Statistics Canada. The paper argues that few of the benefits of the reform went to the poorest families. Instead, because of the interaction of the tax and benefit...
