We investigated the 5.3 percentage point increase in the prevalence of food insecurity in Canada between the National Population Health Survey of 1998-99 and the Canadian Community Health Survey of 2000-01. We found that the increase in food insecurity occurred disproportionately in households...

We employ a methodology that distinguishes between discretionary and non-discretionary changes in provincial and federal fiscal policy. We find substantial variation in the discretionary policy of Canadian governments, across both time and jurisdictions. We uncover a marked asymmetry in the...

This paper documents the variation in effective tax rates for R&D in Canada's ten provinces. It is shown that while a sizable tax subsidy for R&D exists in every province, the variation across provinces is significant, ranging from an effective subsidy rate of about 40 percent in Alberta to over...

Using event study methodology, we test the hypothesis that the 1985 capital gains exemption decreased the marginal effective tax rate on capital gains using two samples of stock market prices that control for industry and firm level effects of other aspects of the budget. We derive estimates of...

We in vestigate the extent of the impact that direct tax subsidies (the "push" effect) and the competitiveness of the production tax system (the "pull" effect) have on research and development. A panel dataset of nine countries over nineteen years is used to estimate a dynamic fixed effects...