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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,...
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A testable model of 'learning by watching', where the rate of technical progress is related to the investment rate, is formulated and estimated.
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