One reason that governments impose taxes is to finance the services that citizens demand. This study examines how governments can extract tax revenues in the least costly and economically damaging manner. There are, of course, other policy considerations in determining tax policy. Indeed equity (often referred to as fairness) and simplicity are critical policy factors. That acknowledged, this study focuses on economic efficiency, which is frequently ignored in public policy discussions about tax policy.

This 2006 edition of How Good is Canadian Health Care? provides answers to a series of questions that are important to resolve if Canada is to make the correct choices as it amends its health care policies. In this study, we primarily compare Canada to other countries that also have universal access, publicly funded, health care systems.

Economic freedom measures the extent to which individuals, families, businesses, and other organizations are free to make economic decisions without of government interference.