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Canada’s Rising Personal Tax Rates and Falling Tax Competitiveness (2019)

Canada’s Rising Personal Tax Rates and Falling Tax Competitiveness finds that Canadian workers across the income spectrum—and across the country—pay significantly higher personal income taxes than their American counterparts. In fact, at incomes of $50,000, $150,000 and $300,000, among all 61 provinces and states in Canada and the U.S., the 10 highest combined personal income tax rates are in the 10 Canadian provinces.

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Effective Tax and Royalty Rates on New Investment in Oil and Gas after Canadian and American Tax Reform

Effective Tax and Royalty Rates on New Investment in Oil and Gas after Canadian and American Tax Reform finds that, despite the federal government’s recent (albeit temporary) investment incentive measures, the effective tax rate on new investment in the oil and gas sectors are uncompetitive in two of Canada’s major energy-producing provinces: Saskatchewan and B.C. In fact, Saskatchewan has the highest taxes on new investment in both oil and gas among all major energy-producing jurisdictions in North America, and B.C. has the second-highest tax rate on new gas investments in Canada.

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Annual Survey of Mining Companies, 2018

The Fraser Institute Annual Survey of Mining Companies, 2018, rates 83 jurisdictions around the world based on their geologic attractiveness for minerals and metals and the extent to which government policies encourage or deter exploration and investment. This year, the state of Nevada ranks as the most attractive jurisdiction in the world for mining investment, followed by Western Australia, Saskatchewan (3rd) and Quebec (4th).

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Carbon Pricing in Alberta

Carbon Pricing in Alberta finds that the province’s carbon tax is unlikely to meaningfully reduce global carbon emissions. Crucially, Alberta’s carbon tax doesn’t replace existing regulations, is not revenue neutral and the government plans to continue subsidizing carbon-emitting alternatives, all of which distort the market pressures a tax would place on emissions, thus negating the theoretical benefits of a pricing scheme.

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The Essential Adam Smith is a new book, website and video series that presents the ideas of Adam Smith—widely hailed as the founding father of economics—in plain language, using contemporary examples for a new generation.

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Wealth of First Nations

Wealth of First Nations is a new book highlighting the successful traits of those First Nations across Canada that have improved the well-being of their members. Crucially, First Nations that participate in the local economy and generate own-source revenues, as opposed to relying heavily on government transfers, have higher living standards.

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What Happens to the Federal Deficit if a Recession Occurs in 2019?

What Happens to the Federal Deficit if a Recession Occurs in 2019? finds that the federal government’s projected 2019/20 deficit of $19.6 billion will automatically reach between $28 and $34 billion if a recession hits this year, even before the government pursues any discretionary spending, for example, stimulus spending.