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Measuring Progressivity in Canada’s Tax System

Measuring Progressivity in Canada’s Tax System finds that the top 20 per cent of income-earning families pay nearly two-thirds (63.2 per cent) of Canada’s personal income taxes (provincial and federal) and more than half (54.7 per cent) of total taxes including sales and property taxes. Conversely, the bottom 20 per cent of income-earning families pay 1.0 per cent of all personal income taxes and 2.3 per cent of total taxes, due partly to the progressivity of Canada’s tax system where the share of taxes paid typically increases as incomes rise.

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The Essential Ronald Coase spotlights the British economist whose insights into transaction costs changed the way economists understood the costs and potential barriers to exchanging goods and services.

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Industry-Level Private Sector Capital Expenditures in Canada: 1990-2019

Industry-Level Private Sector Capital Expenditures in Canada: 1990-2019 examines how, despite the absence of a major recession (as Canada experienced in the early 1990s and 2008-09), more domestic industries experienced decreases in capital investment from 2015 to 2019 than at any other time since 1990. Critically, a majority of industries decreased investment in machinery, equipment and intellectual property products (such as software), which all significantly impact productivity.

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Off Target: The Economics Literature Does Not Support the 1.5°C Climate Ceiling

Off Target: The Economics Literature Does Not Support the 1.5°C Climate Ceiling finds that the government policies required to implement the Intergovernmental Panel on Climate Change’s goal, to limit the global average temperature increase to 1.5 degrees Celsius, would impose social and economic costs that far exceed the expected benefits.

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Are Our Labour Laws Still Relevant for Teleworking?

Are Our Labour Laws Still Relevant for Teleworkers? finds that many labour policies and regulations in Canada are outdated and incompatible in a post-COVID world. The study also estimates that 25 per cent of working Canadians will continue to work remotely after COVID—although roughly 40 per cent could do so.

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What Happens If Alberta Returns to the Flat Tax System?

What Happens If Alberta Returns to the Flat Tax System? find that the Alberta government can reinstate a 10 per cent single-rate personal income tax and restore the “Alberta Tax Advantage” while incurring only a modest loss in revenue.

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The Essential UCLA School of Economics spotlights the economics department at the University of California, Los Angeles (UCLA), which gained prominence during the last few decades of the 20th century and remains influential today.