December 1999 Fraser Forum

	December 1999 - Contents

	Features
Patrick Basham, Jason Clemens & Joel Emes	Contempt for Corporate Canada is Costly Canadians love to hate corporations, but guess who actually pays corporate tax?

Michael Walker	If Deep Tax Cuts Are So Great, Why Don’t Most Want Them? The polls don’t support deep tax reductions. Is this because people think the government can spend their money better than they can? Here’s another explanation.

Patrick Basham & Jason Clemens	Picking Winners and Losers The goal of taxation should be to collect sufficient revenue to cover the cost of providing government programs. Unfortunately, Canada’s tax system is discriminatory.

Jason Clemens & Michael Walker	Reducing Taxes Fairly Apparently the Finance Minister will not use economic efficiency as the litmus test for selecting which taxes to cut. Rather, the test will be equity. Here are a few suggestions.

Jason Clemens, Joel Emes & Martin Zelder	The Broken Covenant: US Spends More than Canada The American government now spends more per capita on its citizens than Canada does, despite our higher taxation levels. How has this happened?

Joel Emes	December Questions & Answers and December Graph How much money do Canadian governments spend per person compared to the US?

	Articles
Paul Kedrosky	Moral Hazards in the Back Country Rescuers rarely charge back country enthusiasts what it costs to save them. It’s a lot.

Claudia Rebanks Hepburn	A School for Scandal: The United Nations versus Ontario Recently the UN ruled that Ontario’s policy of funding Catholic schools, but not other religious schools, is discriminatory. Perhaps funding should be extended to all.

W.T. Stanbury & Thomas W. Ross	Avoiding the Maple Syrup Solution The Canadian airline industry is going through a very difficult period. Unfortunately, most of the initiatives that the government seems to want to pursue are wrong-headed.

Lydia Miljan	Klein Faces a Tough Audience Premier Ralph Klein recently announced legislation that would partially change the way health care is delivered in Alberta. Too bad he got such an unfavourable response.

Laura Jones	Should Environmentalists Support Free Trade? Environmentalists should be welcoming the WTO with open arms. With free trade, competition will force "smoke stack" technologies to be replaced by cleaner options.

Michael Taube	Will Economic Freedom Thrive in the 21st Century? What does the emergence of the "Third Way" mean for competitive marketers?

Chris Sarlo	Can Two Live As Cheaply As One? If one person earns $30,000, does it take $60,000 for two people living together to have an equivalent standard of living? This author explains why not.

Éric Duhaime	No New Taxes, Thank You: Time to Recycle Recyc-Quebec A new $3 tax on every tire sold in Quebec is being levied to refinance Recyc-Quebec.

Patrick Basham, Jason Clemens & Joel Emes	Thank Goodness for Stupid Tax Policies These authors outline four of the most stupid tax policies in Canada.

Patrick Basham	Gil Puder - In Memoriam

Kristin McCahon	Editor's Notes

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Last Modified: Wednesday June 9, 1999.