Policy Forum: Editors' Introduction--The First-time Donor Tax Credit Kevin Milligan ~ Vancouver School of Economics ~ University of British Columbia

Policy Forum: Editors' Introduction--The First-time Donor Tax Credit

with Tim Edgar
Canadian Tax Journal, Vol. 61, No. 4 (2013)
Google Scholar entry.


Abstract:

Over the past 20 years, Canada's charitable sector has seen declining levels of direct government support; however, during the same period, the federal government has introduced a series of amendments to the tax credit for charitable donations, which are intended to increase the level of private giving. The inclusion in the March 2013 federal budget of an enhanced "super credit" for first-time donors is the latest of these legislative initiatives.

Versions:

Published version, December, 2013: link.


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