Saint John, Charlottetown and Montreal have the highest tax burdens on new business amongst major Canadian cities, according to a new C.D. Howe Institute report. In “The 2014 C.D. Howe Institute Business Tax Burden Ranking,” authors Adam Found, Benjamin Dachis and Peter Tomlinson conduct...

Business property taxes are a major part of the tax burden on new business investment that can tip the balance in the competition for capital among Canadian cities and provinces, according to a report released today by the C.D. Howe Institute. In “What Gets Measured Gets Managed: The Economic...

When governments analyze tax policies aimed at attracting investment, they typically rely on a variable called the marginal effective tax rate (METR) on capital. The METR is a measure of the effective tax burden on new business investment. Recent Ontario budgets have presented estimates of the...

This paper describes the rent control program in Ontario and discusses the consequences of these controls. It indicates that rent controls caused both a small nominal decline and a large real decline in the per unit value of rental apartments, substantially reduced new rental housing starts,...

This paper analyzes economies of scale for two municipal services by considering how per-household municipal costs are affected by a municipality’s size. An econometric model is used to estimate costs associated with fire and police services using data for 445 municipalities in the Province of...

The Toronto Land Transfer Tax, implemented nearly a year ago, has had significant negative effects on the housing market, reducing sales and lowering average house prices.

type="main" xml:id="irel12063-abs-0001" <p>We examine the effects of collective bargaining legislation, such as (among others) bans on replacement workers and reinstatement rights, on private sector strike activity and wage settlements using Canadian data from 1978 to 2008. Our estimates indicate...</p>