or Canada's best and brightest to cross the border, this so-called tax advantage from a move to the United States may not be very significant at all.
             In order to clear up the misconception of taxes having to be the major cause for the brain drain, many articles have referred to a survey conducted by the PricewaterhouseCoopers and ComputerWorld Canada in September 1999, to back them up. More specifically, journalist Murray G. Dobbin wrote an article on the "Brain drain- nonsense", and used this survey to strongly prove that the tax level in Canada has nothing to do with why people immigrate to the United States. The survey was conducted by asking high tech workers to list all the factors that they will take into consideration when looking for another job. And the results show that taxes did not even make it into the top ten considerations. The main concerns to the individuals in the survey were to do with the way their employer respected and supported them. Which was then followed by concerns to do with sufficient health care benefits, paid training and if the company was offering the latest technology for them to work with. Thus, the most significant reasons for Canadians high-tech workers to want to emirate to the U.S. had to do with factors related to the attitude of employers. "It is not surprising that those same employers look around for something else to blame. And as they are already on record as wanting to 'down-size' government social programs and income redistribution, why not blame taxes?" claims Dobbin and is evidently to case for many.
             "Emigrants to the United States are more than twice as likely to hold an university degree than are immigrants to Canada. However, because of the overall greater number of immigrants, there are four times as many university degree graduates entering Canada from the rest of the world as, there are university degree holders of all levels leaving for the U.S" (Education Quarterly Revi...