The central argument of this paper is that Canada should better align provincial own-source revenues with provincial expenditures by turning over the GST to the provinces while simultaneously reducing federal transfers. The paper begins by broadly outlining of Canada's present fiscal...

In this paper, we provide an overview of the equalization grant system in Canada and the issues that have been raised concerning the reform of the fiscal transfer system. Any reforms to the equalization grant system have to balance three concerns — “efficiency” effects that arise through...

Canada's equalization program is supposed to ensure that provinces that lack the same ability to raise revenue as other provinces, due to economic differences, are still able to provide their residents with roughly similar levels of public service. The equalization program itself is ostensibly...

When Calgary placed fifth on the Economist Intelligence Unit’s Liveability Ranking in 2012, the city’s mayor, Naheed Nenshi, quickly acknowledged how the city’s spot on the ranking proved “[Calgary has a] thriving business community, and a vibrant cultural scene that is attracting people...

The popularity of Public-Private Partnerships (PPPs), as a way for governments to get infrastructure built, continues to grow. But while the public is often led to believe that this is because they result in a more efficient use of taxpayer funds and a more streamlined process, this is not...

Fossil fuel subsidies are of enormous import to policy-makers and public opinion, making it critical to properly define them. However, traditional methodologies tend to place subsidies in the realm of tax expenditure analysis, presenting a flawed picture. A recent report on government subsidies...

Canada's natural capital — its resources, ecosystems and wildlife — are indispensable to the productivity of industry. Despite this, both the public and private sectors have failed to adequately factor in the consequences of production and consumption on the natural environment. There is a...