Canada’s recent productivity growth has been low by historical and international standards. Canadian and international studies have suggested this may be partly due to firm-level determinants. A chance to study this hypothesis has arisen from improved availability of firm-level data through...

According to Canadian taxfiler data, over the last thirty years there has been a surge in the income shares of the top 1%, top 0.1% and top 0.01% of income recipients, even with longitudinal smoothing by individual using three- or five-year moving averages. Top shares fell in 2008 and 2009, but...

Richard Shillington (1999, 2003) estimates that one-third of near-seniors have made Registered Retirement Savings Plans (RRSP) contributions in error as their asset holdings are low enough to suggest that they will likely be Guaranteed Income Supplement (GIS) recipients. Hence they are likely to...

According to Canadian taxfiler data, over the last thirty years there has been a surge in the income shares of the top 1%, top 0.1% and top 0.01% of income recipients, even with longitudinal smoothing by individual using three- or five-year moving averages. Top shares fell in 2008 and 2009, but...

The Internal Revenue Service has been attempting to reduce tax evasion on tips paid in cash by imputing this income on the basis of credit card tip income. This note points out that the effective marginal tax rate on a credit card tip can as a result be very high, possibly in excess of 100%....

According to Canadian taxfiler data, over the last thirty years there has been a surge in the income shares of the top 1%, top 0.1% and top 0.01% of income recipients, even with longitudinal smoothing by individual using three- or five-year moving averages. Top shares fell in 2008 and 2009, but...

The paper explores whether the responses to food deprivation questions on the longitudinal Canadian National Population Health Survey help explain the links between socio-economic status and health. Transitions in food deprivation status are correlated with changes in health status. While health...

Suppose an agency awards a fixed number of prizes to applicants in different categories such that the applicant-to-winner ratio is constant by category. It is demonstrated in a simple theoretical model that the number of awards in a category will typically be positively related to the degree of...