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1. 'High tax' California much more attractive to entrepreneurs than Ontario

   Appeared in the Globe and Mail, March 26, 2019 The Ford government will deliver its first budget April 11. It’s crucial for policymakers at Queen’s Park to realize just how uncompetitive the province is on tax rates, particularly when compared to U.S. ...

2. Canada’s competitiveness problem with the personal income tax

   In 1917, Canada’s political leaders were worried about what the introduction of a personal income tax would mean for the nation’s international competitiveness and its continued ability to attract investment and people. As Canada ...