Kumi Harischandra is a former Research Economist in the Fraser Institute's Fiscal Studies Department. She holds a Bachelor of Social Sciences (Honours) degree in Economics from the National University of Singapore and a Master of Arts degree in Economics from Simon Fraser University. Since joining the Institute in 2006, Ms. Harischandra has written on taxation, government spending, foreign investment, poverty, charitable giving and business attitudes. Her recent co-publications include Beyond Equalization: Examining Fiscal Transfers in a Broader Context and contributions to Fraser Forum.