In the past two weeks, Senate and House Republicans have put forward parallel mark-up bills in a step toward reform of the U.S. personal and corporate tax systems. The respective bills titled, “Tax Cuts and Jobs Act” (TCJA) are based on previous proposals put forward by Congressional...

Big businesses start small. With the proposed Republican tax reform announced on September 28th, small business taxes will be dropped sharply making it attractive for start-up companies to locate and grow in the U.S.This is in sharp contrast to the recent debate in Canada whereby small...

This paper analyzes Alberta's fiscal problem in terms of the size of the current deficits and the growth trajectory of the debt. We endeavor to put the province's fiscal problem in terms to which people can relate. In addition to analyzing the scale of the problem, the paper will consider some...

On September 6th, 2014, members of the Progressive Conservative Party of Alberta elected Jim Prentice as leader of their party, and Premier of Alberta.The School of Public Policy assembled its key thinkers in economic, taxation, energy and natural resource policy to provide unsolicited but...

Prince Edward Island's decision to harmonize its provincial sales tax with the federal GST next year will bring Canada's smallest province huge benefits; consumers and businesses will reap the rewards. While services will be taxed higher, the removal of PST on purchases of goods and services...

Since 2000, Canada has been remarkably successful in building a more competitive corporate tax system, principally by lowering tax rates and broadening the tax base. Canada's marginal effective tax rate (METR) is now the lowest, and hence the most tax-competitive among the G-7, the 20th most...