Episode 1 of the Institute for Research on Public Policy's "Policy Options Podcast". This week, we spoke with Ted Mallett, Chief Economist for the Canadian Federation of Independent Business (CFIB) about small business tax structures.
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Ted Mallett's paper: see "Policy Forum: Mountains and Molehills — Effects of the Small Business Deduction" http://www.ctf.ca/CTFWEB/EN/Publications/CTJ_Contents/2015CTJ3.aspx