1-minute read
Une évaluation de la proposition de taxation à deux taux de l’Alliance canadienne
The Canadian government’s recent leaps in tax revenues were a pleasant surprise for voters following an extremely long and unusual period of budget deficits. If these increases are not temporary but result from economic growth that will remain stronger than in the past on a permanent basis, the question arises of how to use these budget “surpluses.” This Note looks at these questions, first presenting the potential impact of introducing a dual-rate tax system as proposed by the Canadian Alliance party and then identifying elements in a tax system to support rises in productivity, employment and living standards.
8-minute read
L’impôt à taux unique: équitable et créateur de richesse
The Canadian Alliance flat tax proposal.
5-minute read
La croissance économique en Irlande
Reduced corporate and individual tax rates and its impact on economical growth.
4-minute read
Irish Economics
Reduced corporate and individual tax rates and its impact on economical growth.
6-minute read
Opinion: Vivement l’impôt proportionnel
The flat tax.
6-minute read
Opinion: Vers l’élimination de la taxe sur les gains en capital?
The harmful effects of the capital gains tax.
7-minute read
Tuer la prospérité dans l’oeuf: les effets de la taxe sur les gains en capital
The effect of capital gains taxes.
6-minute read
Nipping wealth in the bud: The effect of capital gains taxes
The effect of capital gains taxes.
4-minute read
A Capital Idea: Study shows cutting capital-gains taxes would increase government revenues
The harmful effects of the capital gains tax.
2-minute read
La taxe sur les gains de capital: un énorme fardeau social
Prosperity requires that people abandon old ways of doing things, old industries and bet on new ways and new industries. To achieve that transition, capital must move from yesterday’s industries to those of the future. The move is a bet. People experiment. Experiments must be financed. Financing requires mobility of capital: people having the incentives to switch money from one enterprise to another. If this switch is taxed – and capital gains taxes are a tax on just such a switch – the incentives to shift resources out of the old and toward a better match diminish.