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There are now more than 20 jurisdictions using the flat tax and this number is expected to continue growing, most of the nations are transition economies in Eastern and Central Europe but there are a handful of wealthy economies that use this simple and fair tax system. The international evidence, shows clearly that Canada would benefit greatly from adopting the flat tax.

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The study examines the performance of Canadian banks in financing entrepreneurship and compares Canadian performance to that of banks in other industrialized nations.

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The Fraser Institute's annual Generosity Index measures this private monetary generosity using readily available data about the extent and depth of charitable donations, as recorded on personal income tax returns in Canada and the United States. As in previous years, the 2007 index reveals a persistent generosity gap between the two countries.

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Most people understand that statistical analysis is used to summarize a set of data, identify trends, and confidently project the probability-or risk-of a particular event or outcome. But how relevant are statistics to our individual experience? Are we at serious risk of contracting Disease X or developing Condition Y? How much should we worry about these risks in the context of our everyday lives?

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The Fraser Institute launched its first survey of the upstream (i.e., covering oil and gas exploration and development, not refining or marketing) petroleum industry in the Spring of 2007. The survey questionnaire was modeled after that used in the Institute's very successful annual surveys of metal mining and exploration companies that have been undertaken since 1997. Essentially, this survey was designed to determine in which jurisdictions public policy factors, such as taxation and regulation, and the business environment more generally, constitute significant barriers to investment in the upstream petroleum industry, specifically exploration and production development. Responses were received from 375 individuals involved in the industry. The 2006 petroleum exploration and production development budgets of companies employing people who responded to the survey were about US $85 billion, or approximately 31 percent of global expenditures of this kind in 2006, according to Oil & Gas Journal .

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This study examines business creation in Canada and the United States. Business creation refers to the process of starting a new enterprise and is an important aspect of entrepreneurship. Economic research outlined in this study reveals that business creation not only represents the commercialization of ideas, but also indicates dynamism in an economy.

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This paper compares Canada-US price differences for the drugs that were most important to Canadian seniors (aged 60 and older) in 2006. Prices are compared separately for brand name and generic prescription drugs.