Le dynamisme des petites entreprises n’est pas une fin en soi, mais un élément du secteur des PME qui concourt à la progression globale de la productivité. Il favorise les gains de productivité en redistribuant les ressources vers les entreprises les plus efficientes et en renforçant la...

The federal and provincial governments spend almost half a billion dollars a year providing tax incentives to encourage the production of films, videos and television programs in Canada by foreign firms. Although the subsidies are successful in achieving their stated objective of increasing...

The Canadian federal government has a surprisingly small number of business income tax measures that are intended to promote economic development. Nevertheless, the amount of tax revenue forgone is substantial, likely amounting to about $8 billion in 2016. Provincial governments have implemented...

The federal and provincial governments spend almost half a billion dollars a year providing tax incentives to encourage the production of films, videos and television programs in Canada by foreign firms. Although the subsidies are successful in achieving their stated objective of increasing...

Virtual worlds like Second Life are becoming important tools for, among other activities, socialization, social networking, entertainment, collaboration, and business development. These environments offer information systems researchers a unique opportunity to study how these environments are...

The current federal fiscal framework is imprudent and unfair to future generations. A new approach to fiscal policy is needed.The government has demonstrated a bias for deficit financing. Budgets from 2016 to 2019 showed deficits throughout each five-year forecast horizon. A commitment to...

The federal budget announcement of a review of the Scientific Research and Experimental Development (SR&ED) investment tax credit suggests that the review will be focused on issues that will have, at best, a minor impact on the effectiveness of the credit.The announcement raises the issue of the...

The key argument in favour of an Intellectual Property (IP) Box, which taxes the income generated from intellectual property at a special low rate, is that it defends against poaching of highly mobile IP income by low-tax jurisdictions, particularly tax havens. The standard response to this...