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Unlocking Canadian Capital - References to Part IAuten, Gerald E. and Joseph Cordes (1991). "Policy Watch: Cutting Capital Gains Taxes." Journal of Economic Perspectives, Winter. Bird, Richard, Michael J. Trebilcock and Thomas Wilson (eds.), (1999). Rationality in Public Policy: Retrospect and Prospect, A Tribute to Douglas G. Hartle. Toronto, Canadian Tax Foundation. Bird, Richard and Thomas A. Wilson (1999). "The Legacy of the Carter Commission." In Bird et. al. (1999), chapter 4, pp. 43-60. Bracewell-Milnes, Barry (1993). False Economy: The Losses From High Capital Gains Tax Rates. London: Adam Smith Institute. Burman, Leonard E. (1999). "The Labyrinth of Capital Gains Tax Policy." Washington: Brookings Institution. _____ and William C. Randolph (1995). "Measuring Permanent Responses to Capital Gains Tax Changes in Panel Data." American Economic Review, 84:794-809. Canto, Victor (1999). "Index Capital Gains - Now." Wall Street Journal, July 27. Chao, Johnny, and Herbert Grubel (1999). "Optimal Levels of Spending and Taxation in Canada." In H. Grubel, ed. How to use the Fiscal Surplus: What is the Optimal Size of Government? Vancouver: The Fraser Institute. Department of Finance (1999). "The Economic and Fiscal Update." Ottawa. Duclos, Jean-Yves, and Julie Gingras (1999). Mixing it Up: Directions for Federal Tax Reform. Toronto: CD Howe Institute.Greenspan, Alan (1997). Testimony before the Senate Banking Committee on February 25. Grubel, Herbert G. (1998a). "The Effects of the Brain Drain on the Welfare of Canadians." Presented at The Fraser Institute conference The Brain Drain: Causes, Consequences and Policy Response, November 13, 1998. (To be published in a conference volume.) _____ (ed.) (1998b). How to use the Fiscal Surplus: What is the Optimal Size of Government? Vancouver: The Fraser Institute. Haig, Robert M. (1921). "The Concept of Income - Economic and Legal Aspects." In Robert M. Haig, ed. The Federal Income Tax. New York: Columbia University Press. Hall, Arthur P. (1999). "Who Earns Capital Gains and Who Pays Capital Gains Taxes?" Tax Foundation website: www.taxfoundation.org/prcapgains.html. Hall, Robert, and Alvin Rabushka (1995). The Flat Tax. Stanford: Hoover Institution Press. Historical Tables: Budget of the United States Government, Fiscal Year 1996 (1996). Washington: Government Printing Office, Table 2.1, p. 22. House of Commons, Report of the Standing Committee on Finance (1999). Budget 2,000: New Era…New Plan. Ottawa: House of Commons. Joint Economic Committee (1999). Staff Report, Growth and Prosperity Series. "The Budget, Taxation, and Economic Growth." Washington: October, pp. 30-32; website: www.senate.gov/~jec/. Law, Marc T. (2000). "Productivity and Economic Performance: An Overview of the Issues." Fraser Institute Public Policy Sources number 37. Lippert, Owen and Michael Walker, (eds.) (1997). The Underground Economy: Global Evidence of its Size and Impact. Vancouver, BC: The Fraser Institute. OECD, (1997). Economic Surveys, Canada. Paris, p. 85. Poddar, Satya, and M. English (1999). "Canadian Taxation of Personal Investment Income." Canadian Tax Journal (forthcoming). Reynolds, Alan (1999). "Capital Gains Tax Reform Options for Australia." In manuscript, The Hudson Institute. Scully, Gerald (1995). "The ‘Growth Tax' in the United States." Public Choice 85: 71-80. _____ (1996). "Taxation and Economic Growth in New Zealand." Pacific Economic Review 1,2 (September): 169-77. Simons, Henry C. (1938). Personal Income Taxation. Chicago: University of Chicago Press. UNICE (Union of Industrial and Employers' Confederations of Europe) (1999). Fostering Entrepreneurship in Europe: The UNICE Benchmarking Report 1999. Brussels: UNICE. Winer, Stanley and Walter Hettich (1999). "Information, Coordination and Tax Policy Making." In Richard Bird et. al., eds. p. 30. Wanniski, Jude (1999). "Supply-Side University Spring Semester Lesson #17." Published on his website: www.polyconomics.com on June 4. Zodrow, George R. (1993). "Economic Analysis of Capital Gains Taxation: Realizations, Revenues, Efficiency and Equity." Tax Law Review 48: 419-527. _____ (1995). "Economic Issues in the Taxation of Capital Gains." Canadian Public Policy XXI: Nov./Dec. Supplement: 27-57. _____ (1999). "Capital Gains Tax Rate Reductions in Canada." Unpublished paper presented at The Fraser Institute Symposium on Capital Gains Taxation, June 18.
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