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The Fraser Institute annually calculates Tax Freedom Day in order to provide a comprehensive and easily understood indicator of the overall tax burden faced by the average Canadian family. In 2013, Tax Freedom Day fell on June 10, two days later than 2012 when Tax Freedom Day fell on June 8.

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Fraser Forum is a monthly review of public policy in Canada, with articles covering taxation, education, health care policy, and a wide range of other topics. Forum writers are economists, Institute research analysts, and selected authors, including those from other public policy think tanks.

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There is general agreement among diverse groups and individuals that Canada’s transportation infrastructure desperately requires improvement. As governments move to confront this challenge, it is not enough that they simply commit to building more roads or bridges; the infrastructure must be built on time and on budget, be of high quality, and be well-maintained.

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According to the first International Index of Energy Security Risk, Canada ranks well in the world, primarily because of its huge resource base and energy self-sufficiency. In fact, Canada’s energy security ranking is the 8th best among the world’s top 25 energy users, just below that of the United States, though Canada’s ranking dropped from 2009, when it ranked 7th in energy security.

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Pharmaceutical costs are escalating at a rate that outpaces inflation, forcing government providers to balance consumer needs against budgetary realities. Several strategies for better managing drug expenditures are attracting significant attention, including bulk purchase agreements.

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The Report Card on Alberta’s High Schools 2013 collects a variety of relevant, objective indicators of school performance into one, easily accessible public document so that anyone can analyze and compare the performance of individual schools. By doing so, the Report Card assists parents when they choose a school for their children and encourages and assists all those seeking to improve their schools.

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There are a number of economic costs associated with taxes. The direct and most visible cost of taxes is simply the tax itself. It is the amount of earnings that individuals or businesses forego when they pay taxes. Put simply, an individual earns income but only receives a portion of it after paying for taxes. This is the direct cost of taxation: loss of income.