The paper develops a theoretical framework to measure the effective federal and provincial sales tax rates for final demand commodities. The results show that non-neutralities exist not only in the federal sales tax but also in other taxes in the Canadian commodity tax system. One of the most...

Two distinct issues are addressed. First, we explore earnings and employment outcome differences across categories of the immigrant selection system and directly link the points system to these outcomes, which is relatively rare in Canadian research. Second, the appropriateness of alternative...

The Financial Crisis accelerated a latent Fiscal Crisis that had been brewing in many Western countries. The paper outlines the causes of the Financial Crisis, and how this increased expenditure and reduced revenues for many Western governments. But these additional fiscal stresses merely...

This paper evaluates the efficiency of flow-through shares as an after-tax financing instrument. This instrument was designed to assist non-taxable mining and petroleum companies in benefiting from various tax incentives given to these sectors. Efficiency is measured here as the ratio of the...