John Lester

University of Calgary - The School of Public Policy

Executive Fellow

Calgary, Alberta

Canada

Centre for the Study of Living Standards

Ottawa

Canada

SCHOLARLY PAPERS

14

DOWNLOADS

805

SSRN CITATIONS
Rank 32,259

SSRN RANKINGS

Top 32,259

in Total Papers Citations

6

CROSSREF CITATIONS

20

Scholarly Papers (14)

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 121 (297,068)

Abstract:

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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 86 (372,476)

Abstract:

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Business subsidies, benefit-cost analysis, tax expenditures

3.

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 81 (386,059)
Citation 1

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4.

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 74 (406,476)
Citation 13

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Fiscal and Tax Policy

5.

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 65 (435,618)
Citation 1

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

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 64 (439,075)

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7.

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 62 (446,080)
Citation 1

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

8.

Managing Tax Expenditures and Government Program Spending: Proposals for Reform

SPP Research Paper
Number of pages: 42 Posted: 08 Sep 2013 Last Revised: 23 Oct 2019
John Lester
University of Calgary - The School of Public Policy
Downloads 54 (475,905)

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Government expenditure management systems, evaluation policy, tax expenditures

9.

Who Will Pay for the Economic Lockdown?

CD Howe Institute Commentary No. 594 (2021)
Number of pages: 32 Posted: 28 Mar 2021
John Lester
University of Calgary - The School of Public Policy
Downloads 42 (528,078)

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burden of the debt, dynamic efficiency, fiscal sustainability, intergenerational equity

10.

Finances of the Nation: Tax Expenditures in Canada — Historical Estimates and Analysis

Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 3, 2019, pp. 755-773
Number of pages: 20 Posted: 21 Oct 2019
John Lester
University of Calgary - The School of Public Policy
Downloads 42 (528,078)

Abstract:

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Tax expenditures, subsidies, tax incentives, economic development, social policy, public finance

11.

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 34 (568,778)
Citation 2

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12.

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 34 (568,778)

Abstract:

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Tax expenditures

13.

R&D Spillovers in Canadian Industry: Results from a New Micro Database

CSLS Research Report 2019-02
Number of pages: 57 Posted: 23 Oct 2019
Myeongwan Kim and John Lester
University of Toronto and University of Calgary - The School of Public Policy
Downloads 30 (603,551)
Citation 1

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14.

Benefit-Cost Analysis of Federal and Provincial SR&ED Investment Tax Credits

The School of Public Policy Publications, Volume 14:1, January 2021
Number of pages: 50 Posted: 25 Mar 2021
John Lester
University of Calgary - The School of Public Policy
Downloads 16 (687,283)

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