Table of Contents
Introduction
Article - The level of government spending matters most
Article - Taxation with the least pain—a new tax structure for Canada
Article - The flat tax—a model for reform of personal and business taxes
Article - Restructuring the Canadian tax system by changing the mix of direct and indirect taxes
Article - An evaluation of business taxes in Canada
Article - Why there should be no capital gains tax
Article - The corporate capital tax—Canada's most damaging tax
Article - Interprovincial fiscal competition in Canada—theory, facts and options
Article - Taxation and foreign direct investment in Ireland
Article - A tale of two provinces—tax policy in Alberta and Ontario