Flat Tax
Principles and Issues
Acknowledgments
The authors wish to thank Dr. Martin Zelder of The Fraser Institute, Dr. Kenneth McKenzie of the Department of Economics, University of Calgary, David Perry of the Canadian Tax Foundation, and Brian Murphy of Statistics Canada for their comments, suggestions, and criticisms. We would also like to express our appreciation to Liv Fredricksen for her post-production assistance. The authors, of course, take full and complete responsibility for any remaining errors or omissions and, as they have worked independently, their views do not necessarily represent the views of the trustees or members of The Fraser Institute.
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