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| EST. READ TIME 1 MIN.The Corporate Capital Tax: Canada's Most Damaging Tax
The Corporate Capital Tax: Canada's Most Damaging Tax explains the nature of the Corporation Capital Tax and documents the extent to which it is used in different jurisdictions within Canada. The explanation makes it clear that the tax is probably the most damaging of all of the taxes on capital, primarily because it is payable whether or not a company has a profit. In addition, the study provides strong evidence that the tax has detrimental effects on productivity and economic growth.
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Jason Clemens
Executive Vice President, Fraser Institute
Jason Clemens is the Executive Vice President of the Fraser Institute and the President of the Fraser Institute Foundation. Hehas an Honors Bachelors Degree of Commerce and a Masters Degree in Business Administration from the University of Windsor as well as a Post Baccalaureate Degree in Economics from Simon Fraser University. Before rejoining the Fraser Institute in 2012, he was the director of research and managing editor at the Ottawa-based Macdonald-Laurier Institute and prior to joining the MLI, Mr. Clemens spent a little over three years in the United States with the San Francisco-based Pacific Research Institute. He has published over 70 major studies on a wide range of topics, including taxation, government spending, labor market regulation, banking, welfare reform, health care, productivity, and entrepreneurship. He has published over 300 shorter articles, which have appeared in such newspapers as The Wall Street Journal, Investors Business Daily, Washington Post, Globe and Mail, National Post, and a host of U.S., Canadian, and international newspapers. Mr. Clemens has been a guest on numerous radio and television programs across Canada and the United States. He has appeared before committees of both the House of Commons and the Senate in Canada as an expert witness and briefed state legislators in California. In 2006, he received the coveted Canada’s Top 40 Under 40 award presented by Caldwell Partners as well as an Odyssey Award from the University of Windsor. In 2011, he was awarded (along with his co-authors) the prestigious Sir Antony Fisher International Memorial Award for the best-selling book The Canadian Century. In 2012, the Governor General of Canada on behalf of Her Majesty the Queen, presented Mr. Clemens with the Queen Elizabeth II Diamond Jubilee Medal in recognition of his contributions to the country.… Read more Read Less… -
Joel Emes
Senior Economist, Fraser InstituteJoel Emes is a Senior Economist, Addington Centre for Measurement, at the Fraser Institute. Joel started his career with theFraser Institute and rejoined after a stint as a senior analyst, acting executive director and then senior advisor to British Columbia’s provincial government. Joel initiated and led several flagship projects in the areas of tax freedom and government performance, spending, debt, and unfunded liabilities. He supports many projects at the Institute in areas such as investment, equalization, school performance and fiscal policy. Joel holds a B.A. and an M.A. in economics from Simon Fraser University.… Read more Read Less… -
Rodger Scott
Rodger Scott was a Fiscal Policy research intern at The Fraser Institute during the summer of 2001. He holds aBA (Hons) in Economics from Queen's University and an MA in Economics from York University. He is currently employed by the Personal Income Tax section, Federal Department of Finance.… Read more Read Less…
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