Policy Forum: The Tax-Free Savings Account--Introduction and Simulations of Potential Revenue Costs Kevin Milligan ~ Vancouver School of Economics ~ University of British Columbia

Policy Forum: The Tax-Free Savings Account--Introduction and Simulations of Potential Revenue Costs

Canadian Tax Journal, Vol. 60, No. 2 (2012)
Google Scholar entry.

Abstract:

The Tax Free Savings Account is now in its fourth year. The recent federal election campaign saw the Conservative Party of Canada offering a plan to extend the annual TFSA contribution limit from $5,000 per person to $10,000. This plan was predicated upon first returning to budget balance. Since a balanced federal budget is still some years off, this conditional promise conveniently affords us some time to analyze this proposed change in tax policy. The articles collected in this forum investigate the efficacy of the TFSA and discuss some ideas on where it should go in the future.

Versions:

Published version, June, 2012: link.


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