6-minute read
Opinion: Vivement l’impôt proportionnel
The flat tax.

6-minute read
Opinion: Vers l’élimination de la taxe sur les gains en capital?
The harmful effects of the capital gains tax.

7-minute read
Tuer la prospérité dans l’oeuf: les effets de la taxe sur les gains en capital
The effect of capital gains taxes.

6-minute read
Nipping wealth in the bud: The effect of capital gains taxes
The effect of capital gains taxes.

4-minute read
A Capital Idea: Study shows cutting capital-gains taxes would increase government revenues
The harmful effects of the capital gains tax.

4-minute read
L’impôt proportionnel: Une option à envisager sérieusement
The Flat Tax and the Alberta model.

3-minute read
The Flat Tax: It’s actually a prescription for enhanced productivity
The Flat Tax and the Alberta model.

2-minute read
La taxe sur les gains de capital: un énorme fardeau social
Prosperity requires that people abandon old ways of doing things, old industries and bet on new ways and new industries. To achieve that transition, capital must move from yesterday’s industries to those of the future. The move is a bet. People experiment. Experiments must be financed. Financing requires mobility of capital: people having the incentives to switch money from one enterprise to another. If this switch is taxed – and capital gains taxes are a tax on just such a switch – the incentives to shift resources out of the old and toward a better match diminish.

4-minute read
Lorsque le gouvernement limite la liberté de choix des épargnants
The consequences of limiting the ownership of foreign stock in RRSPs.

3-minute read
Hobbling investment: The 20% foreign content rule for RRSPs should be abolished
The consequences of limiting the ownership of foreign stock in RRSPs.