About the Author

Joel Emes is a research economist at The Fraser Institute. He is a regular contributor to the Fraser Institute’s monthly magazine Fraser Forum, and co-author of Tax Facts 10 and Tax Facts 11, and Canada’s All Government Debt (1996 and 1998 editions). His articles have appeared in the Globe and Mail, the Calgary Herald, and the London Free Press. Mr. Emes is also the primary researcher for Tax Freedom Day and the Institute’s Provincial fiscal comparison, the Budget Performance Index. He received his M.A. in Economics from Simon Fraser University in 1995.