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

See all articles by John Lester

John Lester

University of Calgary - The School of Public Policy ; Centre for the Study of Living Standards

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

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

John Lester (Contact Author)

University of Calgary - The School of Public Policy ( email )

Calgary, Alberta
Canada
6136010649 (Phone)

Centre for the Study of Living Standards ( email )

Ottawa
Canada

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