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  1. Cost to Canadians of Complying with Personal Income Taxes, 2014

    This study builds on previous Fraser Institute research estimating the total compliance costs associated with Canada's tax system. It aims to estimate the cost of complying with the personal income tax system in 2012. It updates past estimates for ...

  2. The Economic Costs of Increased Marginal Tax Rates in Canada

    Economists often focus on marginal tax rates (the extra tax an individual (or firm) will owe to the government for engaging in a little more of the taxed activity) as particularly important for altering economic behaviour. The marginal tax rate is ...

  3. The tax credit snowball; More people don't have any skin in the game- they don't pay taxes

    Appeared in the Financial Post With economic growth slowing and a goal of balancing the budget by 2015, Finance Minister Jim Flaherty will have little fiscal room for major new initiatives in Thursday's federal budget. The risk is that the ...

  4. Tax Payers and Tax Takers

    The traditional definition of tax progressivity is being rewritten and this change could have serious ramifications for democratic decision-making. Up to now, tax progressivity has meant that, as an individual or household earned more income, they not ...