Canada's Experiment with Children's Fitness and Activity Tax Credits
This thesis evaluates the Children’s Fitness Tax Credit and similar credits to determine whether they are suitable to increase physical activity levels in Canada. It begins by reviewing the literature on physical activity to establish that increasing physical activity is a worthy public policy goal. It then reviews the literature on tax expenditures and health behaviour interventions to provide information in order to evaluate the credits. The credits are then described and their stated purpose is discussed. This description establishes how quickly the credits expanded from one small credit to many. One of the credits, the Active Families Benefit, requires a new concept to evaluate it as it is not simply a tax measure or a spending measure. The term hybrid tax measure is introduced to explore this credit. An evaluation of the credits considering their effectiveness, efficiency and equity in determining their suitability to increase physical activity is performed and the conclusion is made that they are unlikely to be effective and that the inequity of the credits is problematic, particularly in light of this ineffectiveness finding. It is recommended that the credits be repealed and no new credits be created, but as repeal is unlikely, alternative recommendations are also provided.
DegreeMaster of Laws (LL.M.)
Committeevon Tigerstrom, Barbara; Cuming, Ron C.
Copyright DateAugust 2014
Active Families Benefit
Adult Fitness Tax Credit
Alberta Physical Activity Credit
Children’s Activity Credit
Children’s Art Tax Credit
Children’s Arts Amount
Children’s Fitness Amount
Children’s Fitness Tax Credit
Healthy Living Tax Incentive
Hybrid Tax Measure
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