Unlocking Canadian Capital: The Case for Capital Gains Tax Reform

by Herbert G. Grubel

Contents

• About the Author
• Preface
• Executive Summary

Part I:

• Introduction

An Economic Analysis of Capital Gains Taxation in Canada

1. The Rationale for Capital Gains Taxes in Canada
2. A Critique of the Revenue-Raising Function
3. A Critique of the Equity Issue
4. A Critique of the Efficiency Issue
5. Policy Recommendations
6. The Politics of Tax Reform

• References to Part I

Part II

• Expert Testimony before the Senate Committee on Banking, Trade and Commerce
  1. Professor Reuven Brenner
  2. Professor Jack Mintz
  3. Professor Vern Krishna
  4. Mr. John Dobson and Mr. Ian Soutar
  5. 10a. Exhibits to Dobson and Soutar Presentation
  6. Dr. Allen Sinai
• Appendix A
• Appendix B
• References

Copyright © 2000 by The Fraser Institute. All rights reserved. No part of this book may be reproduced in any manner whatsoever without written permission except in the case of brief quotations embodied in critical articles and reviews.

The author of this book has worked independently and opinions expressed by him, therefore, are his own, and do not necessarily reflect the opinions of the members or the trustees of The Fraser Institute.

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