Taxation

A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures. A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. The first known taxation took place in Ancient Egypt around 3000–2800 BC. Most countries have a tax system in place to pay for public, common, or agreed national needs and …

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Publications

Fraser Institute · 12 April 2024 English

Canada’s provincial health-care systems have long suffered from a policy-driven confluence of high spending and poor performance. While some provinces have attempted minor reforms, all have largely remained committed to …

It can, however, also be defined as excess taxation by the federal government, acquiring funds beyond


Fraser Institute · 11 April 2024 English

Growth in Canada’s Gross Domestic Product (GDP) has been one of the indicators of the country’s economic performance most frequently cited by journalists, analysts, and politicians. This Research Bulletin shows …

Palacios has studied public poli- cy involving taxation, government finances, investment, productivity


MEI: Montreal Economic Institute · 10 April 2024 English

Thanks to all of these activities, the MEI was To ensure the persistence of the principles that are mentioned 9,834 times in the media in 2023 (our 2nd the bedrock …

ANNUAL REPORT Our 2023 government spending and taxation poll, released in July, found that 55% of Canadians


IISD: International Institute for Sustainable Development · 9 April 2024 English

Blackouts and Backsliding presents the latest energy subsidy data for South Africa. South Africa's fossil fuel subsidies tripled between FY 2018 and FY 2023, from ZAR 39 billion (USD 2.9 …

(2023b). Draft explanatory memorandum on the Draft Taxation Laws Amendment Bill, 2023 (Initial batch). Republic


Fraser Institute · 9 April 2024 English

Between 2009 and 2023, federal and provincial governments have increased personal income taxes on upper-income earners by raising the top marginal income tax rate. The largest combined (federal and provincial) …

on the taxation of labour income, we still include a brief discussion of corporate taxation in section and mobile workers. Trends in corporate income taxation also hurt Canadian competitiveness This study Salomé Baslandze, and Stefanie Stantcheva (2015). Taxation and the International Mobility of Inventors. Clemens, Jason, ed. (2008). The Impact and Cost of Taxation in Canada: The Case for Flat Tax Reform. Fraser fraserinstitute.org/sites/default/files/impact-and- cost-of-taxation-in-canada-2008.pdf>, as of October 18, 2023.


Fraser Institute · 3 April 2024 English

As recently as 2014, Alberta had a single 10 percent personal and corporate income tax rate. As a result, it had the lowest top statutory combined federal and provincial/state personal …

jurisdictions. In other words, with respect to the taxation of per- sonal income, skilled workers are less Salomé Baslandze, and Stefanie Stantcheva (2015). “Taxation and the International Mobility of Inventors.” In Jason Clemens (ed.), The Impact and Cost of Taxation in Canada: The Case for a Flat Tax Reform. Vancouver fraserinstitute.org/sites/default/files/impact-and-cost-of-taxation-in-canada-2008.pdf>, as of November 7, 2023. Francisco J. Ruge-Murcia (2003). “Distortionary Taxation and Labour Supply.” Journal of Money, Credit


Wellesley Institute · 2 April 2024

Toronto, ON M5A 2E7 wellesleyinstitute.com Time to regulate food prices like a utility Executive Summary Access to affordable, healthy food is a health equity issue and immediate action is needed …

constitutionally empowered to act in this area under its taxation power, particularly as it is reasonable to connect


Fraser Institute · 28 March 2024 English

With the federal carbon tax set to rise from $65 to $80 per tonne on April 1, two new essays—published today by the Fraser Institute—make two opposing arguments, to retain …

are free to implement their own systems (carbon taxation and/or carbon-trading) that can vary widely in


Johnson-Shoyama Graduate School of Public Policy · 28 March 2024 English

WDC oversees the leasing of land for the Dakota Dunes Casino, as well as the ownership and operation of the Dakota Dunes Golf Links, Whitecap Convenience Store, Whitecap Industrial Services, …

difference in the community. Taxation Whitecap has implemented several innovative taxation schemes to fund the


Johnson-Shoyama Graduate School of Public Policy · 27 March 2024 English

One of the long-term goals is to develop a set of resources that is Indigenous-led and available to Indigenous communities across the province and the country. [...] Beauval An eco-system …

growth and prosperity. Legal Structure PRC faces taxation as a corporate entity. However, since its shareholder


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