Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax

Alberta enjoys a reputation as a fiercely competitive jurisdiction when it comes to tax rates. But the reality is that the province can do better with a tax mix that has greater emphasis on consumption, rather than income tax levies. While Alberta has a personal tax advantage compared to other Canad...

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Bibliographic Details
Main Authors: Philip Bazel, Jack M. Mintz
Format: Article
Language:English
Published: University of Calgary 2013-09-01
Series:The School of Public Policy Publications
Online Access:http://www.policyschool.ca/wp-content/uploads/2016/03/alberta-hst-final.pdf