We investigated the 5.3 percentage point increase in the prevalence of food insecurity in Canada between the National Population Health Survey of 1998-99 and the Canadian Community Health Survey of 2000-01. We found that the increase in food insecurity occurred disproportionately in households...

Price indices for thirteen Canadian cities for 1900 to 1950 demonstrate large regional differences in cost of living until 1914. After 1914 regional price levels converged. Before the war, western Canadian cities had the highest cost of living. After 1920 cities in Ontario had the highest cost...

"Analysts predict that future demographically driven financial imbalances will undermine the sustainability of pay-as-you-go social insurance arrangements like the Canada Pension Plan (CPP). Proposed reforms for the CPP focus on raising the contribution rate to pre fund future benefits. In an...

The investment neutrality conditions of an imputed profits tax, which grants ex ante depreciation allowances, are examined in the presence of income and capital risk and capital adjustment costs. Neutrality may be achieved with a cost of finance deduction on the full market value of the firm,...

Using event study methodology, we test the hypothesis that the 1985 capital gains exemption decreased the marginal effective tax rate on capital gains using two samples of stock market prices that control for industry and firm level effects of other aspects of the budget. We derive estimates of...

The implications of risk and irreversibility for the measurement of marginal effective tax rates on capital are examined. It is shown that, when capital is irreversible, the marginal effective tax rate is an increasing function of systematic and unsystematic capital and income risk. The tax...

The 1986 Canadian federal budget, which increased the tax rate on dividends vis-a-vis capital gains, provides a natural experiment for examining the relationship between taxation and asset values. The authors employ a stock market event study to investigate the differential impact of this tax...