Tax systems are complex structures that can be difficult for individuals to navigate. Understanding the way taxes are calculated and liabilities are assessed matters a lot when personal saving for retirement and education, and much of the government's social policy apparatus, are closely...

Governments transfer resources to low-income families both directly, with social assistance payments, and indirectly, through the tax system. In Canada, several important benefits aimed at low-income families are delivered through the tax system, but only to those who file tax returns....

The development and expansion of the digital economy is changing how companies interact with their customers and suppliers. Digital business models facilitate transactions between individuals and make it easier to conduct business abroad without the need for a physical presence. However, the...

In this article, the authors recount how Canadian governments have responded to the COVID-19 crisis through the economic measures announced between March 11 and May 15, 2020. Their analysis shows that Canadian governments have acted quite rapidly and that, by expanding emergency measures, they...