Should provincial business taxes be deductible under a federal profit tax? We show that the "optimal deductible," which neutralizes the vertical fiscal externality between the federal and provincial government, is the change in the federal tax base per dollar of tax revenue collected by the...

With Toronto City Council due to discuss an increase in the land transfer tax (LTT) on highend homes at an upcoming meeting, this independent analysis of the impacts of such a move is intended to help inform the deliberations. In this E-Brief, we evaluate the economic cost of raising LTT...

In “Damage Control: Options for Reforming the Land Transfer Tax in Manitoba,” authors Bev Dahlby and Jack Mintz examine the land transfer tax in Manitoba and consider three options for its reform. “Compared to other Canadian cities, the land transfer tax in Winnipeg for a property sold at...