Flat Tax
Principles and Issues
About the authors
Patrick Basham is a Senior Fellow at The Cato Institute in Washington, DC. Formerly Director of the Social Affairs Centre at The Fraser Institute, he has written and edited books, studies, papers, and articles on a variety of policy topics for both general and academic audiences. Following Bachelor's and Master's degrees from Carleton University and the University of Houston, respectively, he completed a doctoral dissertation in Political Science and shortly will receive his Ph.D. from Cambridge University.
Jason Clemens is the Director of Fiscal and Non-Profit Studies and co-ordinator of the Survey of Investment Managers for The Fraser Institute. He has an Honours BA in Commerce and an MA in Business Administration from the University of Windsor as well as a post-Baccalaureate Degree in Economics from Simon Fraser University. His publications and co-publications for The Fraser Institute include Canada's All Government Debt (1996), Bank Mergers: The Rational Consolidation of Banking in Canada (1998), the Non-Profit Performance Report for 1998, 1999, and 2000, The 20% Foreign Property Rule: Decreasing Returns and Increasing Risk for RRSPs and RPPs (1999), and Preserving Independence (1999). His articles have appeared in The Wall Street Journal, The National Post, The Globe & Mail, The Vancouver Sun, The Calgary Herald, The Winnipeg Free Press, The Ottawa Citizen, The Montreal Gazette, La Presse and other newspapers. Mr. Clemens has been a guest on numerous radio programs across the country and has appeared on the CBC National News, CBC Business Newsworld, Global TV, BCTV, and Report on Business TV as an expert commentator and has appeared before committees of both the House of Commons and the Senate as an expert witness.
Joel Emes is a senior research economist at The Fraser Institute. He is a regular contributor to Fraser Forum, the Fraser Institute's monthly magazine, and co-author of Tax Facts 10, Tax Facts 11, and Canada's All Government Debt (1996, 1998, and 1999 editions). His articles have appeared in the National Post, Globe and Mail, the Calgary Herald, the Vancouver Sun and the London Free Press. Mr. Emes is also the primary researcher for Tax Freedom Day and the Institute's Provincial and State-Provincial fiscal comparisons, the Budget Performance Index, and the Fiscal Performance Index. He received his M.A. in Economics from Simon Fraser University in 1995.
Dexter Samida majored in economics at the University of Saskatchewan, from which he received his B.Comm. (high honours) with Great Distinction in 1997. He obtained his M.A. in Economics from the University of Toronto in 1998. In the summer of 1997, he worked as an intern at The Fraser Institute, where he did research on taxation in Canada and, from 1998 to 2000, held a position as Research Economist at the Institute. While there, he published A Hand Out Instead of a Hand Up: Where Foreign Aid Fails (Public Policy Sources 30) and was co-author of Provincial Economic Freedom in Canada 1981-1998 (Critical Issues Bulletin) and the 1999 Private Charitable Generosity Index (Public Policy Sources 34). He has written articles on economic freedom and poverty, child labour, foreign aid, the environment, international trade, and consumerism. He has published articles in both national newspapers as well as in regional papers such as the Vancouver Province. Mr Samida, a native of rural Saskatchewan, is currently living and working in South Korea.
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