Finances of the Nation: Tax Expenditures in Canada — Historical Estimates and Analysis
Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 3, 2019, pp. 755-773
20 Pages Posted: 21 Oct 2019
Date Written: September 30, 2019
Abstract
In this article, John Lester describes the federal tax expenditures database developed as part of the Finances of the Nation data portal. He also uses the database to analyze trends in federal tax expenditures over a 21-year period ending in 2019 and to identify the beneficiaries and the activities supported by these measures.
Keywords: Tax expenditures, subsidies, tax incentives, economic development, social policy, public finance
Suggested Citation: Suggested Citation
Lester, John, Finances of the Nation: Tax Expenditures in Canada — Historical Estimates and Analysis (September 30, 2019). Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 3, 2019, pp. 755-773, Available at SSRN: https://ssrn.com/abstract=3461838
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