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Home Policy Articles: Fiscal & Budgetary: Business Taxation

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A Taxing Issue: Enhancing Qu�bec's Investment Attraction

Pierre-Pascal Gendron describes the fiscal challenges he regards as most important for Quebec, both in the near future and the long term.
http://www.cdhowe.org/pdf/backgrounder_89_english.pdf

Annual Survey of Mining Companies 2002/2003

This survey, authored by Liv Fredricksen, presents a “report card” to governments regarding their mining policies. It takes into account several public policy factors, including taxation, regulation, labour issues and political stability, and then measures the effect of these factors on “attracting and winning investments.” The survey covers 45 jurisdictions, including all of Canada, numerous US states, as well as several other countries. Several Canadian jurisdictions finished near the top of the index, with Alberta taking the highest ranking. British Columbia finished last within Canadian jurisdictions, tying Russia with a score of 23 out of a possible 100.
http://www.fraserinstitute.ca/admin/books/chapterfiles/Part%...

Blame Government for the Fall Out Weyerhauser Mill Closure

In this brief commentary Allen Evans discusses the closing of a mill in Prince Albert Saskatchewan and considers some of the policies that could have prevented the event.
http://www.prairiecentre.com/pdf/2005/2005-10-18.pdf

Business Taxes in Saskatchewan: Taking Stock for Progressive and Effective Reform

Adam Shevell writes this paper just after the Calvert government in Saskatchewan created the Business Tax Review Committee (BTRC), established with a mandate to “assess the tax system’s competitiveness and effectiveness in encouraging job creation and investment in Saskatchewan.”
http://www.policyalternatives.ca/documents/Saskatchewan_Pubs...

Cold Cuts: The Impact of Cuts to the City of Winnipeg's Business Tax

In this brief publication, Ian Hudson and Andrew Buchel examine tax cuts to Winnipeg’s business sector, as implemented by Mayor Sam Katz.
http://www.policyalternatives.ca/documents/Manitoba_Pubs/200...

Compliance and Administrative Costs of Taxation in Canada

In this report, Francois Vallaincourt, Jason Clemens, and Milagros Palacios prepare a calculated estimate of the “hidden” compliance and administrative costs of taxation in Canada.
http://www.fraserinstitute.ca/admin/books/files/TaxCompAdmin...

Effective Tax Rates and the Formation of Manufacturing Enterprises in Canada

In this publication Eugene Beaulieu, Kenneth J. McKenzie, Jimmy Stephane Vu & Jean-Francois Wen attempt to take a broader look at taxes levied on businesses, and how the overall tax burden can adversely affect business.
http://www.fraserinstitute.ca/admin/books/files/EffectiveTax...

Financing Canadian Innovation: Why Canada Should End Roadblocks to Foreign Private Equity

In this article, Stephen A. Hurwitz and Louis J. Marett attempt to answer the question: why do promising Canadian ventures attract only one-third of the capital of their US competitors in the North American marketplace?
http://www.cdhowe.org/pdf/commentary_244.pdf

From Sod House to Old Sod

This brief commentary by Jack Mintz reviews Saskatchewan's labour and business policies and argues for their revision.
http://www.prairiecentre.com/pdf/2005/2005-08-11.pdf

Growing Small Businesses in Canada: Removing the Tax Barrier

In this paper Jason Clemens and Niels Veldhuis discuss, as they describe it, the ‘tax barrier’ that is deterring small businesses from large-scale growth. As Clemens and Veldhuis explain, when businesses grow to what is defined as “small” (income greater than $300,000 to $450,000 depending on location) they encounter a large increase in income tax rates. The authors contend this drastic increase encourages companies to limit their growth potential to avoid high income tax rates.
http://www.fraserinstitute.ca/admin/books/files/GrowingSmall...

It's Hard to be a Socialist if We're Broke

Ken Ziegler expresses his concern over what he sees as anti-business policies being implemented by the Saskatchewan Government.
http://www.prairiecentre.com/pdf/2004/2004-12-13.pdf

Modern Welfare States Under Pressure: Determinants of Tax Policy and Globalizing World

In this unrefereed working paper, Christian Lammert analyzes the impact of globalization on tax policy in welfare states.
http://www.irpp.org/miscpubs/archive/wp/wp2004-01.pdf

Natural Resources and Government Revenue: Recent Trends in Saskatchewan

In this report on natural resource revenue in Saskatchewan, John Warnock heavily criticizes both the Tory provincial government (prior to 1991) and the NDP provincial government that followed it for not capitalizing on the economic potential of natural resources.
http://www.policyalternatives.ca/documents/Saskatchewan_Pubs...

On Taxes and Foreign Investment, Flaherty's Aim is Off

In this e-brief, Robert D. Brown and Finn Poschmann argue that Finance Minister Jim Flaherty’s budget in March 2007 substantively changed the structure of income tax rules affecting foreign investment.
http://www.cdhowe.org/pdf/ebrief_43.pdf

Property Taxes on Business and Industrial Property in British Columbia

Robert L. Bish discusses the impact that property taxes can have on the number of new businesses that invest in a particular geographic area, as well as the success rate of those already situated in the jurisdiction.
http://www.fraserinstitute.ca/admin/books/files/Property-Tax...

Saskatchewan Needs a Larger Private Sector

Ken Ziegler points to a compelling argument for the active growth of the private sector in Saskatchewan. The argument is based on the tax regime and the potential increase in government revenues that would accompany private sector growth.
http://www.prairiecentre.com/pdf/sk/2003-09-22.pdf

Selling the Family Silver: Oil and Gas Royalties, Corporate Profits, and the Disregarded Public

In this paper John W. Warnock explores the development of oil and gas sector, both in Canada and globally, and the geopolitics of oil. Specifically, the author discusses the environmental costs and the fiscal and royalty structures for economic rents to the public that owns the resource.
http://www.ualberta.ca/PARKLAND/research/studies/OilSaskWeb....

Submission to The Saskatchewan Business Tax Review Committee

This document represents a submission by Jason Clemens and Niels Veldhuis to the Saskatchewan Business Tax Review Committee, with recommendations and conclusions based on research they conducted.
http://www.fraserinstitute.ca/admin/books/files/SubmissionSa...

Taxing Electronic Commerce: A Revolution in the Making

In his paper, Richard Bird explores the issues around the taxation of e-commerce, and examines the matter in a Canadian context.
http://www.cdhowe.org/pdf/commentary_187.pdf

The Costs and Benefits of Gaming: A Literature Review with Emphasis on Nova Scotia

This in depth study by Karen Hayward seeks to provide an unbiased account of the costs and benefits of legalized gambling. She considers concerns from the areguements for legalize gambling, such as the revenue benefit, and the arguments against, like the obvious social costs.Sh also looks at the relative risks of addiction based on the type of gaming and the demogrphics of gamers. Overall, Hayward points to a need for more data and some strategies are suggested for policy makers.
http://www.gpiatlantic.org/pdf/gambling/gambling.pdf

The economic costs of the capital tax

Canada is one of the few countries to tax corporate capital. Federally this capital tax affects all large corporations with financial institutions playing higher rates.
http://www.iedm.org/uploaded/pdf/mar05_en.pdf

Tuning the SR&ED Tax Incentive Program: Ideas from the ICT Sector

This article by the Conference Board of Canada examines the Canadian SR&ED (Scientific Research and Experimental Development) Tax Incentive Program and compares it with those of its global counterparts. The authors concentrate on the ICT (Information and Communication Technology) sector in an attempt to find a correlation between R&D (research and development) intensity (the level of corporate dedication to R&D) and the tax environment.
http://sso.conferenceboard.ca/e-Library/Document.asp?DID=409...