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1. 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 ...

2. 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 ...

3. Towards a Better Understanding of Income Inequality in Canada

   In recent years, income inequality has become one of the most animating—and unfortunately most misunderstood—economic and social issues of our time. Sparked by the 2008-09 recession, the well-deserved backlash against corporate bailouts, the Occupy Wall ...

4. Counting Votes: Essays on Electoral Reform

     On June 7, 2016, the government formed the Parliamentary Committee on Electoral Reform, as part of the Liberal government’s campaign promise that 2015 would be the last election held under first-past-the-post (FPTP). The committee’s task is to deliver ...

5. Electoral Rules and Fiscal Policy Outcomes

   The federal Liberal government is committed to change Canada’s electoral system in time for the next election. While there are a number of political and electoral aspects of this policy change to consider, one area that has been ignored thus far is how ...