Policy Forum: Editors' Introduction-Targeted Tax Credits Kevin Milligan ~ Vancouver School of Economics ~ University of British Columbia

Policy Forum: Editors' Introduction-Targeted Tax Credits

with Tim Edgar
Canadian Tax Journal, Vol. 63, No. 4, pp. 991-992. (2015)
Google Scholar entry.


The determination of the tax base in an income tax can be separated into two steps. First, we must decide how various streams of income are to be combined-fully included, partially included, or exempted. Next, we must decide to what degree we will take account of taxpayers' particular circumstances through credits and deductions. Many allowances are broad-based; an example is the basic personal amount. Others are targeted to specific taxpayer groups or apply to specific types of spending or activities. In this policy forum, we examine the increasing preponderance of targeted tax credits in the Canadian personal income tax system.


Published version, 2015: link.

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