Policy Forum: Kids Are Not Boats

Ken Boessenkool
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Ken Boessenkool: Founding partner, KTG Public Affairs, Calgary

Canadian Tax Journal, 2015, vol. 63, issue 4, 1001-1010

Abstract: 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 (search for similar items in EconPapers)
Date: 2015
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