Search

Search results

1. Crowding Out Private Equity: Canadian Evidence

   This Alert examines whether LSVCCs have successfully expanded the amount of venture capital and the number of investments in Canadian entrepreneurial companies.It begins by describing LSVCCs and the cost of the LSVCC program to Canadian taxpayers. Venture ...

2. 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 ...

3. Growing Small Businesses in Canada: Removing the Tax Barrier

   This paper examines a barrier to the growth of small businesses in Canada. As businesses grow beyond what is deemed to be small business (income in excess of $300,000 to $450,000 depending on location) they face large increases in business income-tax ...