A simple theory suggests that a common form of federal horizontal equalization grants shouldcause subnational governments to levy higher tax rates, distorting local tax bases and soincreasing federal transfers. To test this, I examine Canadian provincial tax policies in the1972-2002 period....

We estimate the causal effects of a pandemic-era wage subsidy program in Canada on job losses and business closures. Our estimates use administrative microdata and a regression discontinuity strategy to estimate the effects of marginal changes in the wage subsidy rate. The estimated net wage...