Philip Bazel

Philip Bazel is an Associate at The School of Public Policy at the University of Calgary. In addition to publishing through The School of Public Policy, Philip has also played a role in a number of projects consulting for both governments and private organizations in the area of taxation and public finance.

Recent Research by Philip Bazel

Marginal Effective Tax Rates for Working Families in Canada
— Apr 23, 2024
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Marginal Effective Tax Rates for Working Families in Canada

Marginal Effective Tax Rates for Working Families in Canada is a new study that finds Canadian families and individuals with annual incomes between $30,000 and $60,000 face marginal effective tax rates near or above 50 per cent—meaning that across the provinces, individuals and families with relatively modest incomes face the highest rates.

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Marginal Effective Tax Rates Across Provinces: High Rates on Low Income
— Aug 27, 2019
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Marginal Effective Tax Rates Across Provinces: High Rates on Low Income

Marginal Effective Tax Rates Across Provinces: High Rates on Low Income finds that Canadian families and individuals with annual incomes between $30,000 and $60,000 face marginal effective tax rates near or above 50 per cent, a higher percentage than what Canadians in some top income tax brackets face.

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Effective Tax and Royalty Rates on New Investment in Oil and Gas after Canadian and American Tax Reform
— Mar 5, 2019
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Effective Tax and Royalty Rates on New Investment in Oil and Gas after Canadian and American Tax Reform

Effective Tax and Royalty Rates on New Investment in Oil and Gas after Canadian and American Tax Reform finds that, despite the federal government’s recent (albeit temporary) investment incentive measures, the effective tax rate on new investment in the oil and gas sectors are uncompetitive in two of Canada’s major energy-producing provinces: Saskatchewan and B.C. In fact, Saskatchewan has the highest taxes on new investment in both oil and gas among all major energy-producing jurisdictions in North America, and B.C. has the second-highest tax rate on new gas investments in Canada.

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