Dual income tax could boost economic growth and increase tax fairness, suggests report

Read about a proposal to boost economic growth and tax fairness through a dual income tax system.

In his report, Tax Policy for a New Era: Promoting Economic Growth and Fairness, UBC Associate Professor of Economics Kevin Milligan suggests that a dual income tax system would boost economic growth and increase tax fairness.

Milligan proposes taxing wages progressively and taxing investments at a flat rate to achieve greater equity and competitiveness.

The report, published by the C.D. Howe Institute in partnership with Chartered Professional Accountants of Canada (CPA Canada), aims to stimulate discussion. It does not represent the official position of either organization.