The FACT team

Her research spans tax policy design and implementation, municipal finance and fiscal federalism, property taxation, and the marginal value of public funds. She takes a transdisciplinary approach drawing on economics, law, public administration, and intersectionality. She is a co-author of the leading Canadian public finance textbook Public Finance in Canada, now in its seventh edition, and her co-authored book Basic Income and a Just Society ranked sixth on the Hill Times’ 100 Best Books of 2023. Her work has appeared in Canadian Tax Journal, Canadian Public Policy, and Canadian Public Administration.

Lindsay served as Scientific Director of Fiscal and Economic Policy at the School of Public Policy from 2018 to 2023, and has held academic positions at the University of Victoria and the University of Manitoba. Before entering academia she held posts with the Government of Canada and in municipal government, working in legal analysis, public economics, and policy implementation. She holds a PhD in economics from McMaster University.

She has served on the BC Basic Income Expert Panel, chaired the BC MSP Task Force, sat on the City of Calgary’s Financial Task Force and Housing and Affordability Task Force, and served as a Commissioner of the Ecofiscal Commission. She has appeared as an expert witness before House of Commons and Senate standing committees. She is a recipient of the Queen’s Platinum Jubilee Medal (Government of Alberta, 2022) and the Faculty of Arts Award for Public Engagement (University of Calgary, 2021).

Her research focuses on cash transfer program design, benefit adequacy, income assistance reform, and disability policy. She was a key researcher for the BC Basic Income Expert Panel, producing commissioned research on poverty, system mapping, program interactions, and microsimulation. That work culminated in the co-authored book Basic Income and a Just Society (McGill-Queen’s University Press, 2023), named among the Hill Times’ best books of 2023.

Gillian has led research for the Government of Nunavut, the City of Calgary, Canada Mortgage and Housing Corporation, the Institute for Research on Public Policy, Maytree, and multiple federal departments. Her peer-reviewed work has appeared in Canadian Public Policy, Canadian Tax Journal, Poverty and Public Policy, and Canadian Public Administration. She holds a PhD in economics from the University of Calgary, and a Juris Doctor and an MA in economics from Queen’s University.

Her research has helped shape policy change on Employment Insurance, tax-benefited education savings, disability benefits and, most recently, administrative changes to make tax-filing easier for lower and modest income Canadians.

She is a member of the editorial team at Canadian Tax Journal, Canadian Public Policy, and Canadian Public Administration.

He studies the distributional effect of tax policy as well as how it is perceived by citizens using surveys and administrative tax data. This includes work on partnering incentives in the Canadian tax system, tax literacy, motivational drivers of tax compliance, the simplicity of Canadian tax returns, capital gains taxation and perceptions of belonging to the middle class.

Antoine holds a PhD from Carleton University and he has published in the National Tax Journal, the Canadian Tax Journal and Canadian Public Policy.