{"id":292643,"date":"2015-12-18T17:46:47","date_gmt":"2015-12-18T22:46:47","guid":{"rendered":"https:\/\/policyoptions.irpp.org\/2015\/12\/po-podcast-1\/"},"modified":"2025-08-28T15:24:18","modified_gmt":"2025-08-28T19:24:18","slug":"po-podcast-1","status":"publish","type":"post","link":"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/","title":{"rendered":"Effects of the small business deduction"},"content":{"rendered":"<p>Should the corporate tax system provide lower rates for\u00a0small businesses? We spoke with Ted Mallett, Chief Economist for the Canadian Federation of Independent Business (CFIB) to find out. To read his paper on small business tax structures, <a href=\"https:\/\/www.ctf.ca\/CTFWEB\/EN\/Publications\/CTJ_Contents\/2015CTJ3.aspx\">click here<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Should the corporate tax system provide lower rates for\u00a0small businesses? We spoke with Ted Mallett, Chief Economist for the Canadian Federation of Independent Business (CFIB) to find out. To read his paper on small business tax structures, click here.<\/p>\n","protected":false},"author":889,"featured_media":292641,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","ep_exclude_from_search":false,"footnotes":""},"categories":[],"tags":[],"article-status":[],"irpp-category":[],"section":[],"irpp-tag":[],"class_list":["post-292643","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Effects of the small business deduction<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Effects of the small business deduction\" \/>\n<meta property=\"og:description\" content=\"Should the corporate tax system provide lower rates for\u00a0small businesses? We spoke with Ted Mallett, Chief Economist for the Canadian Federation of Independent Business (CFIB) to find out. To read his paper on small business tax structures, click here.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/\" \/>\n<meta property=\"og:site_name\" content=\"Policy Options\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IRPP.org\" \/>\n<meta property=\"article:published_time\" content=\"2015-12-18T22:46:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-28T19:24:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/policyoptions.irpp.org\/wp-content\/uploads\/2025\/08\/smallllbusinessss-1920x672.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"672\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"brian\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@irpp\" \/>\n<meta name=\"twitter:site\" content=\"@irpp\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"brian\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/\",\"url\":\"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/\",\"name\":\"Effects of the small business deduction\",\"isPartOf\":{\"@id\":\"https:\/\/policyoptions.irpp.org\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/policyoptions.irpp.org\/wp-content\/uploads\/2025\/08\/smallllbusinessss.png\",\"datePublished\":\"2015-12-18T22:46:47+00:00\",\"dateModified\":\"2025-08-28T19:24:18+00:00\",\"author\":{\"@id\":\"https:\/\/policyoptions.irpp.org\/fr\/#\/schema\/person\/ef547e06379c238754b30ca3e8e47a53\"},\"breadcrumb\":{\"@id\":\"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/#primaryimage\",\"url\":\"https:\/\/policyoptions.irpp.org\/wp-content\/uploads\/2025\/08\/smallllbusinessss.png\",\"contentUrl\":\"https:\/\/policyoptions.irpp.org\/wp-content\/uploads\/2025\/08\/smallllbusinessss.png\",\"width\":2000,\"height\":700},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/policyoptions.irpp.org\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Effects of the small business deduction\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/policyoptions.irpp.org\/fr\/#website\",\"url\":\"https:\/\/policyoptions.irpp.org\/fr\/\",\"name\":\"Policy Options\",\"description\":\"Institute for Research on Public Policy\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/policyoptions.irpp.org\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/policyoptions.irpp.org\/fr\/#\/schema\/person\/ef547e06379c238754b30ca3e8e47a53\",\"name\":\"brian\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/policyoptions.irpp.org\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0b9b3049d1a576f7e82f588a18a38f00e8c51fe4400711c6ac7e82233be3bdd1?s=96&d=https%3A%2F%2Fpolicyoptions.irpp.org%2Fwp-content%2Fthemes%2Fsimone-blog%2Fimages%2Fmysteryman.png&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0b9b3049d1a576f7e82f588a18a38f00e8c51fe4400711c6ac7e82233be3bdd1?s=96&d=https%3A%2F%2Fpolicyoptions.irpp.org%2Fwp-content%2Fthemes%2Fsimone-blog%2Fimages%2Fmysteryman.png&r=g\",\"caption\":\"brian\"},\"url\":\"https:\/\/policyoptions.irpp.org\/fr\/author\/brian\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Effects of the small business deduction","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/policyoptions.irpp.org\/fr\/2015\/12\/po-podcast-1\/","og_locale":"fr_FR","og_type":"article","og_title":"Effects of the small business deduction","og_description":"Should the corporate tax system provide lower rates for\u00a0small businesses? 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