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1. The Corporate Capital Tax: Canada's Most Damaging Tax

   The Corporate Capital Tax: Canada's Most Damaging Tax explains the nature of the Corporation Capital Tax and documents the extent to which it is used in different jurisdictions within Canada. The explanation makes it clear that the tax is probably ...

2. Flat Tax: Principles and Issues

   The issue of tax cuts has overwhelmed the equally important issue of tax reform in the national debate. This study outlines many of the issues raised during the recent federal election and provides information on tax reform in order to provide a ...

3. Fraser Institute Fiscal Performance Index 1999

   The Fiscal Performance Index measures the performance of the Canadian provinces and the US states with 14 variables that reflect changes in spending, changes in government revenue, and changes in the structure of taxation. The purpose of the Index is to ...