Virtual worlds like Second Life are becoming important tools for, among other activities, socialization, social networking, entertainment, collaboration, and business development. These environments offer information systems researchers a unique opportunity to study how these environments are...

The federal budget contains some sensible changes to the SR&ED investment tax credit, but the decision to reduce support for large firms to provide additional support for small firms is a step in the wrong direction. The Jenkins Panel expressed concern about excessive subsidization of small and...

The federal and provincial governments spend almost half a billion dollars a year providing tax incentives to encourage the production of films, videos and television programs in Canada by foreign firms. Although the subsidies are successful in achieving their stated objective of increasing...

In this chapter, I set out an approach for evaluating or assessing tax expenditures as part of an expenditure management system. I also make some recommendations on how tax expenditures should be included in one-off spending-control initiatives, and I discuss the merits of selected Canadian...

Small business has a well-deserved reputation as the driver of job growth and as a key contributor to innovation. In the 12 years ending in 2013, small and medium-sized enterprises (SMEs) accounted for about 90% of private sector job growth in Canada. What is less well-recognized, however, is...

The Canadian federal government has a surprisingly small number of business income tax measures that are intended to promote economic development. Nevertheless, the amount of tax revenue forgone is substantial, likely amounting to about $8 billion in 2016. Provincial governments have implemented...

The federal government implemented a new expenditure management system in 2007. Under the new system, departments are required to review programs on a four-year cycle to determine if they are aligned with federal responsibilities and priorities, if they are efficiently delivered and if they are...