Kevin Milligan Professor of Economics Vancouver School of Economics University of British Columbia Prepared Comments on Tax Planning for Private Corporations for Standing Committee on Finance September 26, 2017 Ottawa, ON I’d like to make two points this morning. First, I want to talk about the goals of this reform package. Second, I will discuss […]
Notes prepared for the Canadian Tax Foundation conference “Tax Planning Using Private Corporations: Analysis and Discussion with Finance,” held in Ottawa on September 25, 2017. Kevin Milligan Vancouver School of Economics kevin.milligan@ubc.ca This presentation concerns the Department of Finance proposals on the tax planning by private corporations. The discussion document can be found here. The […]
Background notes prepared for private corporation tax event: “Taxing Small Corporations: Increasing Fairness or Undermining Growth?” University of Calgary School of Public Policy September 14, 2017 Kevin Milligan, UBC Vancouver School of Economics, kevin.milligan@ubc.ca PDF of these comments available here. Introduction Other speakers have covered the details of the proposed reform package in detail, so […]
This blog post assembles information I’ve provided to the public on the proposed changes to the taxation of private corporations. The discussion document from the Department of Finance is here. My disclosure is here. The links below all work right now (Sept 2017), but some of them may go 404 as time passes. Writing “Why […]
I will be speaking at two academic conference in the next few weeks on the topic of the proposed changes to the taxation of Canadian-controlled private corporations (CCPCs). In preparation for these conference, I have prepared some spreadsheets to explore how the mechanics of the proposals should work. I have shared these with the public […]
UDPATE May 12th: Elections BC has announced a revision to the preliminary count in Coquitlam-Burke Mountain which moves the margin from BC Liberal +170 to +268. This has a pretty big impact on the simulation results because it makes it much harder for the NDP to flip this riding. I’ve updated the text and charts […]
Prepared Comments for C.D. Howe Panel on US Tax Reform C.D. Howe Institute Fiscal and Tax Competitiveness Policy Council May 3, 2017 Toronto, Ontario — Thanks for inviting me to speak. I’m going to offer some brief comments on US tax reform in three parts: a Premise, a Model, and some Implications. Premise In my reading […]
From September 1, 2016 to December 31, 2016 I will spend 80 percent of my time working for Finance Canada under an Interchange Agreement. This is similar to a ‘secondment‘; Finance Canada is paying UBC an amount equal to 80 percent of my regular UBC salary for those four months. My work during those four months […]
I presented today at a conference organized by the University of Calgary School of Public Policy and CIRANO in Ottawa. The conference theme was “Living Healthy in Old Age: Dreams, Realities and Consequences.” I have posted my slides here. The first main graph looks at employment rates for men and women aged 60-64 and 65-69. The […]
Professor Kevin Milligan, UBC Vancouver School of Economics Draft Comments to House of Commons Finance Committee Delivered by Videoconference April 14, 2016 Noon EDT / 9am PDT Thank you for the invitation to comment on Bill C-2. I would like to make two brief points on the new 33% tax bracket and its impact on […]