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      • Electronic Theses and Dissertations
      • Graduate Theses and Dissertations
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      • HARVEST
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      Canada's Experiment with Children's Fitness and Activity Tax Credits

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      SAUDER-THESIS.pdf (867.4Kb)
      Date
      2014-08-29
      Author
      Sauder, JoAnne
      Type
      Thesis
      Degree Level
      Masters
      Metadata
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      Abstract
      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 It is recommended that the credits be repealed and no new credits be created, but as repeal is unlikely, alternative recommendations are also provided.
      Degree
      Master of Laws (LL.M.)
      Department
      Law
      Program
      Law
      Supervisor
      Larre, Tamara
      Committee
      von Tigerstrom, Barbara; Cuming, Ron C.
      Copyright Date
      August 2014
      URI
      http://hdl.handle.net/10388/ETD-2014-08-1639
      Subject
      ABF
      Active Families Benefit
      Adult Fitness Tax Credit
      Alberta Physical Activity Credit
      CATC
      CFTC
      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
      Obesity
      Physical Activity
      Tax
      Tax Credit
      Tax Expenditure
      Tax Incentive
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      • Graduate Theses and Dissertations

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