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  1. Demographics and Entrepreneurship blog series: Spurring entrepreneurship through capital gains tax reform

    As part of the blog series summarizing the Fraser Institute’s Demographics and Entrepreneurship essays, this post examines the effect of capital gains tax reform on entrepreneurship. Entrepreneurship is critical for economies to grow, ...

  2. Lessons from Abroad: Flat Tax in Practice

    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 ...