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...

In this study, an attempt is made to develop estimates of the value of economic rent from production of hydro-electricity. These estimates are made for the year 1979, which is the latest period for which a comprehensive set of data was available at the time this work was undertaken. The...

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...

In this paper, the tax and regulatory system applicable to petroleum production in Canada is modeled so that an estimate can be made of its impact on private investor’s evaluation of petroleum resources located in that country. This analysis is made from both the point of view of an investor...