IDEAS home Printed from https://ideas.repec.org/a/ctf/journl/v71y2023i2p523-541.html
   My bibliography  Save this article

Finances of the Nation: Is the CWB Enhancement Achieving Its Dual Objective of Supporting Income and Incentivizing Work? The Effects for Couples in Ontario and Quebec

Author

Listed:
  • Luc Godbout

    (Université de Sherbrooke)

  • Suzie St-Cerny

    (Université de Sherbrooke)

Abstract

In this article, Luc Godbout and Suzie St-Cerny focus on the effects of enhancing the Canada workers benefit (CWB) in 2021. More specifically, they seek to determine whether, for couples in Ontario and Quebec, the enhancement served to render work more rewarding (by lowering effective marginal tax rates) and to provide better income support for low-income workers (by increasing disposable income). The authors show that, while the objective of income support was achieved, the results for the objective of work incentivization were mixed, depending largely on a couple's family income level and working income split. The authors suggest how the CWB might be reformed to better fulfill its role in incentivizing work.

Suggested Citation

  • Luc Godbout & Suzie St-Cerny, 2023. "Finances of the Nation: Is the CWB Enhancement Achieving Its Dual Objective of Supporting Income and Incentivizing Work? The Effects for Couples in Ontario and Quebec," Canadian Tax Journal, Canadian Tax Foundation, vol. 71(2), pages 523-541.
  • Handle: RePEc:ctf:journl:v:71:y:2023:i:2:p:523-541
    DOI: https://doi.org/10.32721/ctj.2023.71.2.fon
    as

    Download full text from publisher

    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2023CTJ2.aspx
    Download Restriction: no

    File URL: https://libkey.io/https://doi.org/10.32721/ctj.2023.71.2.fon?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ctf:journl:v:71:y:2023:i:2:p:523-541. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jim Lyons (email available below). General contact details of provider: https://www.ctf.ca/EN .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.