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How Do Fitness Tax Credits Affect Children's Physical Activity Levels? Evidence from Canada

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  • Aaron M. Gamino

    (Department of Economics and Finance, Middle Tennessee State University, Murfreesboro, Tennessee)

Abstract

In this article, the author analyzes data on children's fitness tax credits and tax rates across Canadian provinces to assess whether tax liability reductions for taxpayers claiming these credits have a positive impact on children's physical activity levels. Using Canadian survey data from 2001 to 2014, the author finds no evidence that fitness tax credits spur an aggregate increase in physical activity levels or improve self-reported health. However, he finds some evidence that children's fitness tax credits increase activity among children in the top 40 percent of households based on income. Despite the substantial costs in forgone government tax revenue, children's fitness tax credits appear to be ineffective in improving children's average physical activity levels.

Suggested Citation

  • Aaron M. Gamino, 2024. "How Do Fitness Tax Credits Affect Children's Physical Activity Levels? Evidence from Canada," Canadian Tax Journal, Canadian Tax Foundation, vol. 72(3), pages 577-594.
    • Handle: RePEc:ctf:journl:v:72:y:2024:i:3:p:577-594
    DOI: https://doi.org/10.32721/ctj.2024.72.3.gamino
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    Keywords

    Canada; children; health; tax credits;
    All these keywords.

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