4-minute read
Peut-on vraiment hausser le fardeau fiscal des riches?
Wealthy Canadians and their tax burden.
4-minute read
Tax the Wealthy? – Are there really all that many wealthy Canadians who can be taxed more heavily?
Wealthy Canadians and their tax burden.
5-minute read
Equalization: Pay the people, not the governments
Tax points transfer v. equalization.
3-minute read
Gains de capital: pas juste pour les riches
Capital gains tax reduction.
5-minute read
OPINION: La réforme de la fiscalité canadienne, un débat à poursuivre
The necessary reform of Canada’s fiscal policy.
5-minute read
Commerce électronique: il faut privilégier l’exemption de taxes
E-commerce and taxes.
1-minute read
Les taxes de vente et le commerce électronique
Electronic commerce is becoming a major element in the competitiveness of industrialized economies. Among other advantages, it reduces the transaction costs of economic agents, raises the productivity of organizations, and facilitates international exchanges. Electronic commerce also ensures greater transparency in price mechanisms since all you need are a few clicks of the mouse to compare offers from different producers. This increases competition in various markets to the benefit of buyers. A more competitive economy ensures a better allocation of resources, bringing benefits to all economic agents.
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.