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Home Policy Articles: Fiscal & Budgetary: Tax Policy: 2007


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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...

Excess Baggage: Measuring Air Transportation's Fiscal Burden

Ben Cherniavsky and Benjamin Dachis begin their Commentary with the premise that Canadians consider the air transport sector to be significant to the national economy.
http://www.cdhowe.org/pdf/commentary_242.pdf

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

Financing Entrepreneurs. Better Canadian Policy for Venture Capital

Douglas Cumming asserts that the development and maintenance of a strong economy depends, in great part, on innovation and the role of entrepreneurs.
http://www.cdhowe.org/pdf/commentary_247.pdf

Give Canadian Workers the Tools to do the Job! Why Canada Needs More Robust Capital Investment

Robin Banerjee and William B.P. Robson argue that Canada’s capital investment is lagging behind other OECD countries.
http://www.cdhowe.org/pdf/ebrief_44.pdf

Uncharitable Treatment? Why Donations to Private and Public Foundations Deserve Equal Tax Status

A. Abigail Payne and Huizi Zhao question the logic behind granting different tax regimes to public charities versus private charities.
http://www.cdhowe.org/pdf/ebrief_38.pdf