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...

In recent years the federal government has increased its reliance on payroll taxes. This approach is revealed most directly in Employment Insurance premiums but also emerges in planned increases for Canada Pension Plan premiums. Economic criteria support these moves to the extent that premiums...

By implementing new methods of debt management, the government of Canada could significantly reduce its largest outlay, debt service costs. This paper assesses the advantages, operation, and economics of one such innovation--U.S.-dollar denominated treasury bills (USDTBs). Average annual savings...

Calls for Canadian policies to respond to the threat of brain drain to the United States often ignore the factors that have retarded such outflows to date. This study offers a holistic view of individual decisions to migrate. Most people care about the public services they receive as well as the...