Correcting Common Misunderstandings about Capital Gains Taxes is a new study that finds Canadians earning less than $100,000 a year pay a much greater portion of capital gains taxes than many believe. In fact, the estimated share of capital gains taxes paid by those earning less than $100,000 a year is 38.4 per cent when the capital gain is excluded from income.

Two new essays—The Drag on Productivity from Excessive Regulation, by researcher Laura Jones, chief strategic officer and executive vice-president of the Canadian Federation of Independent Business (CFIB), and The Importance of Labour Market Mobility to Productivity Growth by Fraser Institute senior fellow Robert P. Murphy—argues that governments could increase worker productivity and wages by eliminating undue labour market restrictions.

This year’s Human Freedom Index, which spotlights 162 countries, measures personal freedom—which includes freedom of movement, speech, assembly and religion—alongside economic freedom, the ability of individuals to make their own economic decisions without government or crony interference. New Zealand tops this year’s freedom index followed by Switzerland, Hong Kong, Denmark and Australia. The five least-free countries are (in descending order) Iran, Yemen, Venezuela, Sudan and Syria. Rankings for other significant countries include Canada (6th), Germany (9th), the United Kingdom and the United States (tied for 17th).