In the United States the education premium - the ratio of the earnings of university graduates to the earnings of high school graduates - has risen sharply in the last 20 years. Some economists and policymakers presume the same fact holds in Canada. Since so much of modern growth theory and...

While economists have analyzed consumption, income and (impersonal) real property taxation, relatively little research has been conducted on the effects of a personal net wealth tax or capital levies or capital transfer taxation, all of which are the subject of this paper. The conventional...

The differences in Canadian and US aggregate savings rates do not appear to be attributable to the Registered Retirement Savings Plan program in Canada.