The factors which motivate a student to choose a particular career are many; the process of career choice is a complex one. Psychologists and sociologists stress the importance of factors such as need for achievement, peer group attitudes, family background, and cultural norms in their...

Recent issues of the Canadian Tax Journal have included analyses of each of the federal governmment's three major programmes for reform of Canada's tax-transfer payment system. In this article, we pay particular attention to tax-like effects of the programmes and to issues that were important in...