Ottawa needs to change federal tax rules so that they accommodate single-employer Target Benefit Plans (TBP), according to a new C.D. Howe Institute report. In “The Taxation of Single-Employer Target Benefit Plans – Where We Are and Where We Ought To Be,” authors Barry Gros, Karen Hall,...

The effect of attendance on test performance was measured for students in ten equal-sized small introductory economics classes at an average university. Controls for class level (freshman, etc.), sex, time of day of class, and student evaluations were used. Freshmen performed significantly worse...