Reformed taxation of capital gains could play an important role in a broader policy package to improve the simplicity, equity, and efficiency of the federal tax system. Constructive reforms for the United States would draw on Canadian provisions for taxing capital gains: a) eliminate the...

Introduction of the harmonized sales tax has upset much of the BC public, particularly for its perceived impact on the cost of living. This study examines misconceptions over the coverage, operation, and consumer impacts of the HST relative to the retail sales tax that it replaced; the study...

The growing use of payroll taxes to finance social security has raised concerns about their potential effects on employment. This analysis reviews evidence about the economic attributes of payroll taxes and compares them with alternate means of finance. First, the comparative attributes of...