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Public–private partnerships in the US and Canada: “There are no free lunches”1
Abstract Governments in many industrialized nations have made concerted efforts to reduce their immediate expenditures and to reduce the cost of major infrastructure projects. Public–privateExpand
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What's My METR? Marginal Effective Tax Rates Are Down - But Not for Everyone: The Ontario Case
The marginal effective tax rate (METR) on personal income, explain the authors, measures the impact, on take-home pay, of federal and provincial income taxes combined with the impact of reductionsExpand
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Improving the Tax Treatment of Intellectual Property Income in Canada
Policymakers are concerned that Canadian businesses invest too little in innovative processes, on the view that this inhibits productivity, growth, and incomes. The evidence can be found in Canada’sExpand
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Ontario’s Green Energy “Fee”: The Trouble with Taxation through Regulation
Canadian provincial governments have broad authority to impose direct taxes by passing enabling legislation in their respective legislatures. Governments may also use regulation to set fees, forExpand
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PUBLIC-PRIVATE PARTNERSHIPS IN THE U.S. AND CANADA: CASE STUDIES AND LESSONS 1
Governments in many industrialized nations have made concerted efforts to reduce their direct expenditures. Public-private partnerships (P3s) are one emerging method of doing so. Despite theirExpand
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Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax
Ontario should scrap its antiquated retail sales tax, and opt for a made-in-Ontario valued-added tax (VAT) that would improve fairness, encourage investment and wage growth, and reduce administrativeExpand
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Special Report , Part 3 : Proceedings of a Conference on Personal Income Tax Reform — Joint Occupancy of the Personal Income Tax Field The following
The conference launched the Foundation’s first intensive look at comprehensive personal income tax reform—an issue that has important implications for how governments finance public services as wellExpand
Who Loses Most? The Impact of Taxes and Transfers on Retirement Incomes
Low income seniors face extremely heavy tax burdens across Canada, according to a new C.D. Howe Institute report. In “Who Loses Most? The Impact of Taxes and Transfers on Retirement Incomes,” authorsExpand
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