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The Canadian tax system is complex and there is no single number that can give us a complete idea of who pays how much tax. That said, the Fraser Institute annually calculates the most comprehensive and easily understood indicator of the overall tax bill of the average Canadian family: Tax Freedom Day. This Alert examines what has happened to the tax bill of the average Canadian family over the past 50 years. To do this, we have constructed an index of the tax bill, the Canadian Consumer Tax Index, for the period 1961 to 2011.

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This paper compares the economic performance of Canada's health insurance system against the health insurance systems of 27 other countries that are members of the Organisation for Economic Co-operation and Development (OECD). According to the most recent internationally comparable data from 2009, Canada had the sixth most expensive health care system (defined by total health spending as a percentage of GDP) among OECD countries without adjusting for differences in the population age distributions between countries. Despite being ranked as the sixth most expensive health insurance system among OECD countries in 2009, Canada ranked below the majority of the other 27 OECD countries in almost every indicator of medical resource availability and the output of medical services for which comparable data were available.

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A Sensible Strategy for Renewable Electrical Energy in North America is the fourth in a series published by the Fraser Institute on developing a continental energy strategy. It analyzes the economics of technologies used to generate electricity, technical issues, and, using Ontario’s Feed-in-tariff (FIT) program as a case study, some of the broader effects that renewable energy policies are likely to have on the North American economy.

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This edition of Access Delayed, Access Denied is the Fraser Institute’s sixth annual report measuring delays in the approval of new drugs by Health Canada and rates of coverage for new drugs under provincial public drug plans, relative to private-sector drug plans.

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The Report Card on Ontario’s Secondary Schools 2012 collects a variety of relevant, objective indicators of school performance into one, easily accessible public document so that anyone can analyze and compare the performance of individual schools. By doing so, the Report Card assists parents when they choose a school for their children and encourages and assists all those seeking to improve their schools.

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Fraser Forum is a monthly review of public policy in Canada, with articles covering taxation, education, health care policy, and a wide range of other topics. Forum writers are economists, Institute research analysts, and selected authors, including those from other public policy think tanks.

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Canada’s federal government sends cash transfers to the provinces to help pay for health care. Under the current arrangement regarding cash transfers, the federal government has committed to increasing its cash transfers for health care by 6 percent annually in addition to the provision of targeted transfers, such as those for health reform and waiting list reduction. Recently, the federal government announced that it would continue the 6 per cent annual increase to 2016-17, despite expecting to run planned budget deficits (spending exceeding revenues) until 2014-15. After that, it will change to a rate of increase matching either the nominal rate of economic growth or 3 percent, whichever is greater.