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Policy Forum: The Effects of Indexation and Inflation on Tax System Design

Author

Listed:
  • Jeff Hansen

    (Virtus Group LLP, Regina, Saskatchewan)

  • Devan Mescall

    (Edwards School of Business, University of Saskatchewan, Saskatoon)

  • Graham Purse

    (Financial and Consumer Affairs Authority, Regina, Saskatchewan)

Abstract

Indexation of tax systems is meant to combat the effects of inflation. In this article, the authors explore various approaches to indexation in Canada's tax system and consider how inflation affects government revenues, tax system neutrality, Canadian-controlled private corporations, and individual taxpayers. The authors also consider different approaches to designing tax systems to accommodate and adjust for inflation, with a particular focus on approaches to indexation. The article concludes with a set of recommendations for tax system design that aim to address the challenges posed by inflation.

Suggested Citation

  • Jeff Hansen & Devan Mescall & Graham Purse, 2023. "Policy Forum: The Effects of Indexation and Inflation on Tax System Design," Canadian Tax Journal, Canadian Tax Foundation, vol. 71(2), pages 389-404.
    • Handle: RePEc:ctf:journl:v:71:y:2023:i:2:p:389-404
    DOI: https://doi.org/10.32721/ctj.2023.71.2.pf.hansen
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