Finances of the Nation: Tax Expenditures in Canada--Historical Estimates and Analysis

John Lester ()
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John Lester: School of Public Policy, University of Calgary

Canadian Tax Journal, 2019, vol. 67, issue 3, 755-773

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 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ctf:journl:v:67:y:2019:i:3:p:755-773

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DOI: 10.32721/ctj.2019.67.3.fon

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