Taxation

The Western welfare state model is beset with structural, financial, and moral crises. So-called scroungers, cheats, and disability fakers persistently occupy the centre of public policy discussions, even as official …

job centre as the visible manifestation of need; taxation structures which broke apart welfare payments … citizen, and the effective cap on rates of direct taxation for this group that has done so much to constrain … welfare payments and the inexorable transfer of taxation resources to state pensioners.102 In turn, the …

Since 2000, Quebec’s real per-capita GDP has grown at an annual average of 1.2 percent, while Ontario’s has grown at 0.7 percent—both below the Canadian average. Ontario and Quebec’s real …

(2016). Is Ontario the New Quebec? Viewpoint, Taxation Series (August). Montreal Economic Institute …

Provincial and federal government debt has grown significantly in recent years. A growing body of literature links government debt to slower economic growth. We provide a three-phase analysis linking government …

provinces, have a great deal of authority over taxation, spending, regulation, and debt. This is clearly … either case, with lower useful spending or higher taxation, lower economic growth is likely to be the result …

Several past analyses published by the Fraser Institute have shown that in recent years net job creation in the government sector has dramatically outstripped private-sector job creation. This publication updates …

Palacios has studied public policy in- volving taxation, government finances, in- vestment, productivity …

While IISD's reputation as a convenor, a trusted thought leader, and a go-to source on key issues within the sustainable development field is stronger than ever, the work happening outside …

Board Global Conference on the Future of Resource Taxation held in Lusaka, Zambia, June 2023.5 institute … sustainable development, including investment, trade, taxation, public procurement, infrastructure financing … Global Conference on the Future of Resource Taxation held in Lusaka, Zambia, June 2023.IISD Annual …

The annual index published in Economic Freedom of the World measures the degree to which people in 165 jurisdictions around the globe are allowed to make their own economic choices. …

measure (where higher rankings indicate lower taxation and less spending). When the pandemic hit, …

The annual index published in Economic Freedom of the World measures the degree to which people in 165 jurisdictions around the globe are allowed to make their own economic choices. …

places, governments refrain from actions like high taxation, 1 The Human Freedom Index (Vásquez, McMahon … financed through either current tax- ation, future taxation, or inflation, almost all government spending …

The Past, Present, and Future of Canadian Cities explores the historical functions of municipalities, their current ability to tackle major problems, and how to unlock the potential of cities to …

Canadian Municipalities and Responsible Government: Taxation, Delegation, and Empire from Durham to Hodge … Population of Ontario cities, 1901–41 55 2.3 Taxation in Ontario 59 2.4 Average municipal and city … Total local taxes levied, 1911–41 78 2.7 Local taxation per capita 79 2.8 Real per capita local taxes … overlooked by scholars. The struggle against municipal taxation and the establishment of mandatory public edu- … on “Canadian Municipalities and Responsible Government: Taxation, Delegation and Empire from Durham to Hodge,” …

Canadian municipalities oversee the country’s most urgent policy areas, yet the constitutional authority of cities to manage their increasing obligations has not kept pace. This volume considers how policy, law, …

providing proportionate amounts of services to taxation, equalization grants would enhance hor- izontal … ities discovered during the Great Depression, taxation powers are of little use if the local economy … local governments capture its benefits through taxation. Significantly, municipalities in some American … comparable levels of expendi- ture at similar rates of taxation. This makes service and place quality the bases …

Canada has an opportunity to change the way it taxes businesses and in doing so, could vastly improve the country’s attractiveness for investment, improving economic growth and raising living standards …

CANADA'S COMPETITIVENESS BY REFORMING BUSINESS TAXATION Figure 1 Source OECD. (2024). Corporate Income …