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1. Taxes versus the Necessities of Life: The Canadian Consumer Tax Index, 2010

   The Canadian tax system is complex and there is no single number that can give us a complete idea of who pays how much. That said, the Fraser Institute annually calculates the most comprehensive and easily understood indicator of the overall tax bill of ...

2. Taxes versus the Necessities of Life: The Canadian Consumer Tax Index, 2009

   The Canadian tax system is complex and no single number can give a complete idea of who pays how much. That said, the Fraser Institute annually calculates the most comprehensive and easily understood indicator of the overall tax bill of the average ...

3. Assessing British Columbia's Incentive-Based Tax Cuts

   Throughout much of the past 30 years, British Columbia's economy has lagged behind other Canadian provinces. https://www.fraserinstitute.org/sites/default/files/AssessingBCTaxCuts.pdf ...

4. Lessons from Abroad: Flat Tax in Practice

   There are now more than 20 jurisdictions using the flat tax and this number is expected to continue growing, most of the nations are transition economies in Eastern and Central Europe but there are a handful of wealthy economies that use this simple and ...

5. Economic Freedom of the World: 2007 Annual Report

   The index published in Economic Freedom of the World measures the degree to which the policies and institutions of countries support economic freedom. The cornerstones of economic freedom are personal choice, voluntary exchange, freedom to compete, and ...

6. Compliance and Administrative Costs of Taxation in Canada

   Compliance costs refer to the costs incurred by individuals and businesses in complying with tax laws and regulations. Administrative costs include the expenses incurred by governments to manage and maintain the tax system. The are all too often neglected ...

7. Taxes versus the Necessities of Life: The Canadian Consumer Tax Index, 2007

   The Canadian Tax system is complex and there is no single number that can give us a complete idea of who pays how much. That said, The Fraser Institute annually calculates the most comprehensive and easily understood indicator of the overall tax bill of ...

8. The Economic Costs of Capital Gains Taxes

   Capital gains taxes, like all forms of taxation, raise revenues for the government but also impose economic costs. Unfortunately, the cost of capital gains taxes is no limited to the amount of tax collected. Capital gains taxes impose additional costs on ...

9. Fiscal Performance Index: 2007

   This Alert provides Canadians with information necessary to judge government performance in taxing, spending, and managing financial resources. Specifically, the Fiscal Performance Index (FPI) measures the performance of the federal and provincial ...

10. Tax Efficiency: Not All Taxes Are Created Equal

    One reason that governments impose taxes is to finance the services that citizens demand. This study examines how governments can extract tax revenues in the least costly and economically damaging manner. There are, of course, other policy considerations ...