Home › Policy Articles: Fiscal & Budgetary: Tax Policy: 2004

In this article, Fred Holden analyzes the Colorado TABOR (Taxpayer’s Bill of Rights), a tax-and-spending limitation, constitutional amendment. Passed by voters in 1992, TABOR is meant to “reasonably restrain most of the growth of government.”

This report summarizes a study conducted by the Public Policy Forum on behalf of the Canada Revenue Agency in 2004. The Public Policy Forum explored the current state, related issues, and future prospects of the Canada Revenue Agency’s relationship with the twelve jurisdictions on whose behalf it collects tax revenues and administers tax expenditure programs.

In this report Ken Battle argues against the Conservative proposal to introduce a $2,000 child tax deduction, stating that this would be most beneficial to wealthy families.

This research paper seeks to determine to potential economic impact of a cut to incomtax in the province of Quebec.

In this report, Mahmood Iqbal explores the issue of foreign direct investment, in light of its phenomenal growth in the past decade worldwide. Iqbal conducts a review of the literature regarding foreign direct investment and concludes the existing research has often used methodologies that are very dissimilar, and yet the overall findings around decision-making related to the foreign direct investment process, among other factors, are very similar. Iqbal cites three variables that he believes have always been identified as the main factors in determining the flow of foreign direct investment: resource endowment, market size, and agglomeration economics.

In this economic note Valentin Petkantchin explores why Quebec has fewer entrepreneurs than other parts of Canada and the United States.

Sherri Torjman, Ken Battle and Michael Mendelson prepared this paper for the Finance Committee’s pre-Budget consultations. The authors present key principles they contend should guide the federal government’s spending of its surpluses, namely, transparency, balance, and purpose.

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.

Casey Vander Ploeg says the property tax debate has raged for years: proponents argue that property taxes are insufficient to meet the growing fiscal needs of today’s large cities; critics contend that property taxes are too high and are increasing the cost of living and doing business.

Sherri Torjman comments on the new disability supports deduction announced in the 2004 federal budget.

The progressive marginal rates of Canada’ personal income tax system are meant to embody fairness, justice, and “social solidarity.” However, as Maxime Bernier argues, the idea that sacrifice is measurable and that progressive tax rates produce a more equal result is mythical.