Jonathan R. Kesselman

Publication List Details

Period

1972 - 2005

Number

24

Co-Authors

Reform U.S. Capital Gains Taxation à la Canada (2005)

Kesselman, Jonathan R.

Reformed taxation of capital gains could play an important role in a broader policy package to improve the simplicity, equity, and efficiency of the federal tax system. Constructive reforms for the...

Reform U.S. Capital Gains Taxation à la Canada (2005)

Kesselman, Jonathan R.

Reformed taxation of capital gains could play an important role in a broader policy package to improve the simplicity, equity, and efficiency of the federal tax system. Constructive reforms for the...

Reform U.S. Capital Gains Taxation à la Canada (2005)

Kesselman, Jonathan R.

Reformed taxation of capital gains could play an important role in a broader policy package to improve the simplicity, equity, and efficiency of the federal tax system. Constructive reforms for the...

Reform U.S. Capital Gains Taxation à la Canada (2005)

Kesselman, Jonathan R.

Reformed taxation of capital gains could play an important role in a broader policy package to improve the simplicity, equity, and efficiency of the federal tax system. Constructive reforms for the...

Innovation in Public Debt Management to Reduce the Federal Deficit

Jonathan R. Kesselman

By implementing new methods of debt management, the government of Canada could significantly reduce its largest outlay, debt service costs. This paper assesses the advantages, operation, and...

Evasion Effects of Changing the Tax Mix.

Kesselman, Jonathan R

This study assesses claims that shifting toward greater indirect taxes will reduce evasion, thereby improving the distribution of real net incomes and generating a 'fiscal dividend.' Practical...

Payroll Taxes in the Finance of Social Security

Jonathan R. Kesselman

The growing use of payroll taxes to finance social security has raised concerns about their potential effects on employment. This analysis reviews evidence about the economic attributes of payroll...

Economics versus Politics in Canadian Payroll Tax Policies

Jonathan R. Kesselman

In recent years the federal government has increased its reliance on payroll taxes. This approach is revealed most directly in Employment Insurance premiums but also emerges in planned increases for...

Critical Essays on Canadian Public Policy: Policies to Stem the Brain Drain - Without Americanizing Canada

Jonathan R. Kesselman

Calls for Canadian policies to respond to the threat of brain drain to the United States often ignore the factors that have retarded such outflows to date. This study offers a holistic view of...