Tax & Transfer Policy Research · Canada

Rigorous research.
Real policy change.

We are economists who study Canada's tax-and-transfer system as what it actually is — two sides of one coin. Our research is designed from the start to be used: by governments, by civil society, and by the people policies affect.

What makes our approach different
  • 01
    Tax and transfers as one system We study how governments raise and redistribute resources together — not as separate policy domains
  • 02
    Across disciplinary boundaries Economics, law, public administration, sociology — because real policy problems don't respect disciplines
  • 03
    Co-designed with partners Research built alongside government and civil society from the start, not handed over at the end
  • 04
    Through implementation We follow our work into practice — design is only the beginning of how policy changes outcomes
Our Research

Two research streams. One integrated vision.

Canada's tax policies and its transfer programs are designed and studied as though they exist in separate worlds. They don't. Our work brings them together — examining the full system that shapes who has resources, who doesn't, and why.

Taxation · Revenue Side
FACT
Fair and Accountable Canadian Taxation

How governments raise resources — and whether they do so fairly, efficiently, and transparently. From federal income tax to municipal property levies, we examine the full tax mix and what it means for Canadians.

  • Tax mix and progressivity across federal, provincial, and municipal levels
  • Property taxation and municipal finance reform
  • Advanced tax fairness metrics including the Marginal Value of Public Funds
  • Open data infrastructure and public accountability
  • Fiscal federalism and intergovernmental reform
Transfers · Redistribution Side
ENABLE
Equity in Needs-based Assistance for Better Lives and Engagement

How governments redistribute resources — and whether the programs they design actually reach people with adequate, accessible support. We examine income and social programs from design through delivery.

  • Cash transfer program design and income security reform
  • Benefit adequacy, material deprivation, and disability supports
  • System mapping across provinces and territories
  • Program implementation, administration, and delivery barriers
  • Evaluation frameworks grounded in lived experience
Our Approach

Economics that works in practice, not just on paper

Traditional economic approaches treat policy as a design problem: build the right model, produce the right recommendations, hand them over. We've seen what happens next — implementation fails, communities are left behind, and the next reform starts from scratch.

Our research is built differently. We work across disciplinary boundaries because tax and transfer policy involves law, administration, political science, and the lived realities of people that economics alone can't capture. We co-design with government and civil society partners so findings are usable from day one. And we stay involved through implementation, because that's where policy either works or doesn't.

"Good tax policy planning involves economists, lawyers, administrators, and — importantly — adequate discussion with taxpayers."
— Richard M. Bird
01 — Integrated Systems Thinking
Tax and transfers as one policy system
How governments raise and redistribute resources are inseparable. We're among the few research teams in Canada studying them together, as a coherent whole.
02 — Cross-Disciplinary
Economics, law, public admin, sociology
We work across the disciplines that actually shape how policy gets made and experienced — not just the ones that model it abstractly.
03 — Co-Designed
Built with partners, not delivered to them
Government agencies, civil society organisations, and affected communities are collaborators in our research design — not just end users of our outputs.
04 — Implementation-Focused
We follow the work into practice
Policy design without attention to delivery and real-world barriers produces plans that look good on paper and fail on the ground. We stay involved.
Featured Research

Recent work with real-world reach

All research →
Who We Are

Two researchers. One sustained collaboration.

Since 2019, we have built a record of joint work on tax reform and income security that combines rigorous analysis with direct policy impact — advising governments, shaping legislation, and training the next generation of policy researchers.

LT
Dr. Lindsay M. Tedds
Professor of Economics · University of Calgary

One of Canada's leading experts on tax policy design, implementation, and administration — with deep experience advising federal, provincial, and municipal governments on income taxation, municipal finance, and fiscal federalism.

Tax Policy Municipal Finance Fiscal Federalism Property Tax MVPF
GP
Dr. Gillian Petit
Senior Research Associate · University of Calgary

An applied microeconomist specialising in the design and delivery of income support programs, with a focus on equity, inclusion, and administrative effectiveness. A central contributor to the BC Basic Income Expert Panel and ongoing disability benefit reform.

Income Support Benefit Adequacy Disability Policy Basic Income System Mapping
Work With Us

If you need credible, usable research on Canadian fiscal policy — we should talk.

We work with governments, civil society organisations, and research partners across Canada. Whether you need policy analysis, program evaluation, co-designed research, or expert advice — our work is built to be used.