Policy Forum: Kids are Not Boats
Posted: 6 Jan 2016
Date Written: January 6, 2016
In this article I argue, first, that government intervention to alter pure market alternatives, or to promote socially beneficial behaviours, can be justified. Second, I argue that the tax system -- including often-derided "boutique tax credits" -- is an acceptable vehicle for such intervention. I then discuss six areas where government can, and should, positively alter behaviour using the tax system: when someone (1) starts a family, (2) has children, (3) incurs costs to earn income, (4) owns a home, (5) saves for the future, or (6) improves civil society.
Keywords: Tax credits, tax deductions, tax expenditures, tax policy, tax reform, family allowances
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