John Lester

University of Calgary - The School of Public Policy

Executive Fellow

Calgary, Alberta

Canada

SCHOLARLY PAPERS

11

DOWNLOADS

442

SSRN CITATIONS
Rank 28,796

SSRN RANKINGS

Top 28,796

in Total Papers Citations

1

CROSSREF CITATIONS

21

Scholarly Papers (11)

1.

Policy Interventions Favouring Small Business: Rationales, Results and Recommendations

SPP Research Paper No. Volume 10 • Issue 11 • May 2017
Number of pages: 55 Posted: 06 Jul 2017
John Lester
University of Calgary - The School of Public Policy
Downloads 85 (294,584)

Abstract:

Loading...

small business tax, small business, R&D, SME, BDC

2.

Business Tax Incentives for Economic Development: Do They Work

Reforming the Corporate Tax in a Changing World, Canadian Tax Foundation, 259 pp. ISBN:978-0-88808-300-5
Number of pages: 38 Posted: 15 Jul 2018
John Lester
University of Calgary - The School of Public Policy
Downloads 55 (372,664)

Abstract:

Loading...

Business subsidies, benefit-cost analysis, tax expenditures

3.

Small Business Preferences as a Barrier to Growth: Not So Tall after All

C.D. Howe Institute Commentary No. 426
Number of pages: 32 Posted: 24 May 2015
Benjamin Dachis and John Lester
C.D. Howe Institute and University of Calgary - The School of Public Policy
Downloads 54 (375,940)
Citation 13

Abstract:

Loading...

Fiscal and Tax Policy

4.

Tax Credits for Foreign Location Shooting of Films: No Net Benefit for Canada

Canadian Public Policy - Analyse de Politiques Vol. XXXIX, No. 3 2013, pp 451-72
Number of pages: 44 Posted: 10 Jan 2017
John Lester
University of Calgary - The School of Public Policy
Downloads 50 (388,960)
Citation 1

Abstract:

Loading...

benefit-cost analysis, program evaluation, tax credits, subsidies, film industry

Managing Tax Expenditures and Government Program Spending: Proposals for Reform

SPP Research Paper
Number of pages: 42 Posted: 08 Sep 2013 Last Revised: 09 Sep 2013
John Lester
University of Calgary - The School of Public Policy
Downloads 42 (425,943)

Abstract:

Loading...

Government expenditure management systems, evaluation policy, tax expenditures

Managing Tax Expenditures and Government Program Spending: Proposals for Reform

The School of Public Policy Publications, Volume 5, Issue 35, December 2012
Number of pages: 42 Posted: 29 Nov 2017
John Lester
University of Calgary - The School of Public Policy
Downloads 5 (643,834)

Abstract:

Loading...

6.

An International Comparison of Tax Assistance for Research and Development: Estimates and Policy Implications

The School of Public Policy Research Papers, Volume 7, Issue 36. November 2014.
Number of pages: 45 Posted: 10 Jan 2017
John Lester and Jacek Warda
University of Calgary - The School of Public Policy and JPW Innovation Associates Inc
Downloads 41 (421,266)

Abstract:

Loading...

7.

An International Comparison of Tax Assistance for R&D: 2017 Update and Extension to Patent Boxes

The School of Public Policy Publications, SPP Research Paper, University of Calgary, Vol 11:13, April 2018
Number of pages: 36 Posted: 05 Jun 2018
John Lester and Jacek Warda
University of Calgary - The School of Public Policy and JPW Innovation Associates Inc
Downloads 35 (445,631)

Abstract:

Loading...

8.

Benefit-Cost Analysis of R&D Support Programs

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 60, No. 4, 2012
Number of pages: 44 Posted: 10 Jan 2017
John Lester
University of Calgary - The School of Public Policy
Downloads 29 (478,128)

Abstract:

Loading...

benefit-cost analysis, evaluation, r & d, sr & ed, tax credits, tax policy

9.

Reviewing Federal Tax Expenditures

"Reviewing Federal Tax Expenditures" Chapter 17 in Income Tax at 100 Years, edited by Jinyan Li, J. Scott Wilkie and Larry Chapman. Published by the Canadian Tax Foundation 2017.
Number of pages: 36 Posted: 24 Oct 2017
John Lester
University of Calgary - The School of Public Policy
Downloads 26 (488,699)

Abstract:

Loading...

Tax expenditures

10.

Business Subsidies in Canada Comprehensive Estimates for the Government of Canada and the Four Largest Provinces

The School of Public Policy Publications, Volume 11:1, January 2018
Number of pages: 34 Posted: 12 Feb 2018
John Lester
University of Calgary - The School of Public Policy
Downloads 15 (552,404)

Abstract:

Loading...

11.

An International Comparison of Tax Assistance for Research and Development: Estimates and Policy Implication

The School of Public Policy Publications, Volume 7, Issue 36, 2014
Number of pages: 45 Posted: 30 Nov 2017
John Lester and Jacek Warda
University of Calgary - The School of Public Policy and JPW Innovation Associates Inc
Downloads 5 (616,141)

Abstract:

Loading...