Marriage penalties are a controversial feature of many government policies. Empirical evidence of their behavioral effects is quite mixed. This is surprising because economic theory predicts that they should have an impact on the headship decision. We investigate the removal of marriage...

Like most other developed nations, Canada has a large income security system for retirement that provides significant and widely varying disincentives to work at older ages. Empirical investigation of their effects has been hindered by lack of appropriate data. We provide an empirical analysis...

We explore the fiscal implications of reforms to the Canadian retirement income system by decomposing the fiscal effect of reforms into two components. The mechanical effect captures the change in the government's budget assuming no behavioral response to the reform. The second component is the...