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Measuring Tax Complexity in Canada

Measuring Tax Complexity in Canada, examines the evolution of Canadian tax legislation, tax guides and tax expenditures in an effort to quantify complexity. For example, the study finds that between 1990 and 2014, the text area (the number of pages multiplied by the size of the pages) occupied by the federal Income Tax Act increased to 1,575,537 cm2 from 974,050 cm2.

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Determinants of Economic Freedom

Determinants of Economic Freedom finds that the ongoing tug-of-war between political parties trying to “buy” votes with policies catering to special interest groups is a key factor that can affect determining a country’s level of economic freedom. This equilibrium can change when external shocks such as wars and revolutions, economic depressions or recessions prompt the public to gravitate to political parties promising change and dramatic new directions. If that results in governments dramatically expanding their role in the economy, economic freedom levels can fall.

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Report Card on Ontario’s Secondary Schools 2015

Report Card on Ontario's Secondary Schools 2015 ranks 749 public and Catholic schools (and a small number of private schools) based on seven academic indicators derived from the results of province-wide tests of reading, writing, and mathematics skills.

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What America’s Decline in Economic Freedom Means for Entrepreneurship and Prosperity is comprised of five essays by noted U.S. economists that connect the dots between entrepreneurship, economic freedom, and economic growth, detailing their interrelated roles in the sluggish economic recovery of the United States.

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Entrepreneurship, Demographics, and Capital Gains Tax Reform

Entrepreneurship, Demographics and Capital Gains Tax Reform finds that between 2004 and 2012, the rate of business start-ups in Canada declined by 16.2 per cent while the proportion of the population over the age of 65 increased by 15.0 per cent. The study suggests that reforms to capital gains tax policy could help reverse this trend.

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Clarity and confusion? The new jurisprudence of aboriginal title

Clarity and confusion? The new jurisprudence of aboriginal title finds that recent Supreme Court decisions on aboriginal rights and title have created unpredictable rules for making land use decisions and have therefore impeded the economic prosperity of First Nation communities.

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Metro Vancouver's Transit Plan: Static Thinking in a Dynamic World

Metro Vancouver's Transit Plan: Static Thinking in a Dynamic World looks at the rapid technological advances affecting personal transportation and how Metro Vancouver’s proposal to raise taxes for transit expansion all but ignores these changes.