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.


Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.

Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.

You’re in the eye of the storm amid a swirl of slips, forms and receipts. Chart your way through tax-time turbulence with these updates and resources.