Policy Forum: Editor's Introduction–-Financing Higher Education Kevin Milligan ~ Vancouver School of Economics ~ University of British Columbia

Policy Forum: Editor's Introduction--Financing Higher Education

Canadian Tax Journal, Vol. 60, No. 3 (2012)
Google Scholar entry.


This Policy Forum on financing higher education aims to give an updated and contemporary framework for thinking about students: how they are supported and how they are taxed. As a point of departure, the 2011 federal election saw an innovative proposal by the Liberal Party of Canada. The Liberals offered a reform package they called the 'Canada Learning Passport,' which contained several interesting elements that introduced new ideas to the Canadian policy discussion. The Canada Learning Passport proposal cancelled the existing non-refundable tax credits for education, textbooks, and tuition. The savings from these cancellations were then to be recycled into a grant payable into a Registered Education Savings Plan while prospective students were still in high school. The 2011 election outcome means this particular package will not be implemented, but some elements of the Canada Learning introduced new ideas that deserve scrutiny, and so we take the Canada Learning Passport as a point of motivation for the papers in this Policy Forum.


Published version, September, 2012: link.

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