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This report focuses on new patented medicines because this class of drugs is uniquely affected by public policies that delay access for patients. Because government approval of generic drugs is based on the assumption that generics are copies of new drugs that have previously been approved, there is no substantive delay (observed or expected) before the public has access to generic products; consequently, this class of drugs is not studied in this report.

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The 2011 Fraser Institute Global Petroleum Survey presents the results of the Fraser Institute’s 5th annual survey of petroleum industry executives and managers regarding barriers to investment in upstream oil and gas exploration and production in various jurisdictions around the globe. The survey responses have been tallied to rank provinces, states, and countries according to the extent of the investment barriers. Those barriers, as identified by the survey respondents, include high tax rates, costly regulatory schemes, and security threats. A total of 502 respondents representing 478 companies completed the survey questionnaire this year, providing sufficient data to evaluate 135 jurisdictions. 

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Prefilled Personal Income Tax Returns

The genesis of this set of five papers on prefilled (or pre-populated) personal income tax returns was the observation that the Québec government had initiated in December 2007 a prefilled personal income tax program. A target group of 100,000 tax filers, 80% of whom were age 65 or older were to receive a prefilled form for the 2007 tax year.

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The Report Card on Alberta’s High Schools 2011 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. 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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The Fraser Institute annually calculates Tax Freedom Day in order to provide a comprehensive and easily understood indicator of the overall tax burden faced by the average Canadian family. Tax Freedom Day is the day in the year by which the average Canadian family has earned enough money to pay the taxes imposed on it by the three levels of Canadian government: federal, provincial, and local. In 2011, Canadians started working for themselves on June 6. That is, Canadians worked until June 5 to pay the total tax bill imposed on them by all levels of government. This represents a two day additional burden over 2010 when Tax Freedom Day fell on June 4.

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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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This report is the third in the Fraser Institute’s Continental Energy Strategy for North America series. It provides a current and comprehensive overview of the electricity sector in Canada, the United States, and Mexico, and an assessment of the required infrastructure development over the next decade.