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1. Health Care Reform Options for Alberta

   Canada is widely acknowledged to be a comparatively high spender among countries with universal health care but achieves only a modest to average rating on measures of performance. Within Canada, Alberta is a relatively high spender with modest results. ...

2. Assessing British Columbia's Tax Competitiveness

   British Columbia faces significant tax competitiveness issues, particularly with respect to the tax treatment of businesses in the province. The province’s sales tax system—unlike that of many of its competitors—taxes a wide range of business inputs. ...

3. Reforming Capital Gains Taxes in Alberta

   Capital gains taxes impose comparatively large costs on the economy by discouraging needed activities such as entrepreneurship, investment, and savings. A number of industrialized countries such as Switzerland, New Zealand, the Netherlands, and ...

4. The Impact of Proportional Representation on British Columbia’s Legislature and Voters

   In November 2018 British Columbia will be holding a referendum on changing the province’s electoral system to a form of proportional representation (PR). Proponents advocating for the change to a PR electoral system argue that the current system is unfair ...

5. Average workers will ultimately pay for Horgan government's new payroll tax

   Appeared in the Vancouver Sun, August 8, 2018 In a recent news release, B.C. Finance Minister Carole James called Medical Services Plan (MSP) premiums “unfair” and argued her government’s new replacement Employer Health Tax (EHT) is a “much fairer and ...

6. Financial Markets, Laws, and Entrepreneurship

   Financial Markets, Laws, and Entrepreneurship, a chapter in the recently released book Demographics and Entrepreneurship: Mitigating the Effects of an Aging Population, finds that the preferential tax rate for small businesses does not encourage ...

7. 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, ...

8. CPP expansion will shrink available pool of investment capital in Canada

   Appeared in the Winnipeg Free Press, May 7, 2018 Canada has a growing investment problem. Business investment (excluding residential structures—houses, condos, etc.) has dropped nearly 20 per cent since 2014, and the level of business investment (as a ...

9. Expansion of the Canada Pension Plan and the Unintended Effect on Domestic Investment

   Beginning in 2019, mandatory contributions by Canadian workers to the Canada Pension Plan (CPP) will increase, step by step, over seven years. While the expansion of the CPP may be well intentioned, it will result in several unintended consequences. One ...

10. Government policies deterring investment in Canada

    Kinder Morgan’s announcement that it will halt “all non-essential activities and related spending on the Trans Mountain Expansion Project” could prove disastrous to Canada for many reasons. If the $7.4 billion Edmonton-Burnaby pipeline ...