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1. 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 ...

2. Effective Tax Rates and the Formation of Manufacturing Enterprises in Canada

   In a recent survey of investment fund managers, respondents were asked to rank policy areas in order of their importance in fostering a positive investment climate. The top four of ten policy areas were all related to taxation: corporate income tax, ...