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註釋This study focusses on the role of government in the 21st century and evaluates how public expenditure & tax policies can contribute to creating the Canadian advantage in a world with mobile capital & jobs. The study uses a new methodology to measure the effects of spending (on education, health, infrastructure, and research & development) and taxes (personal & business) on the cost of doing business in Canada, and compares this cost to that in the United States. After an introduction, the second chapter describes how the process of internationalization affects economic development in Canada. Chapter 3 describes the evolution of the role of federal, provincial, and municipal government expenditures in Canada and how it compares with that in the United States. Chapter 4 examines how expenditure & tax policies currently affect the cost of doing business in Canada. Finally, the study offers policy recommendations that would result in a distinctive Canadian advantage by making government policies more effective.