Posts by Kim

One Comment About Taxation – Lessons For Canada to Learn From the Ill-Conceived California Ballot-Initiative to Introduce a One-Time “Billionaires Tax” About 15 years ago, one of my sons got into trouble at his elementary school. His crime? He didn’t like a particular teacher so, with the encouragement of some of his friends, he started a…

One Comment About Taxation – Taxation Policies Matter – Especially When it Comes to the Fluidity of Capital Recently, I’ve been using Amazon a lot. From books and Christmas gifts to preparing my own book for release on their platform, it’s a slick platform that millions of people around the world use. And it made its creative…

One Comment About Taxation – Why Are Some Canadians Motivated to Engage in Tax Evasion? Last week, I visited one of my favorite restaurants. The food and service, as usual, were out of this world: something a food delivery service cannot replicate. But the restaurant has a strict “cash only” policy. I always need to remind myself…

One Comment About Taxation – Santa Claus’s Tax Gifts, Tax Lumps of Coal and My Tax Wishes Well, Santa Claus’s arrival is right around the corner! I can barely contain my excitement!  Throughout the year, I wrote monthly letters to Santa to present my wish list of excellent tax policy ideas that I’ve gathered over the…

One Comment About Taxation – The CRA’s 100-Day Plan  Treated Symptoms, Not the Structural Rot   I was chatting with a friend last week who asked me, “Why do you dislike the Canada Revenue Agency so much?”. I was a bit shocked since I really don’t. I actually quite admire and respect the important job that the…

One Comment About Taxation –Tax Reform is Much More Than Tax Rate Reductions or Surgical Fixes   Do you have a 1972 Chevrolet half-ton sitting in your driveway? Or a 1987 Ford Tempo? Or how about a 1999 Toyota Corolla? If you have those vehicles and still drive them regularly, they’re likely not efficient and require a…