Advanced Search
MyIDEAS: Login

A Separate Personal Income Tax Collection System For Alberta: Advantages and Disadvantages

Contents:

Author Info

  • Grady, Patrick

Abstract

The Province of Alberta has been a participant in the Tax Collection Agreements (TCAs) with the Federal Government covering the personal income tax since their inception in 1962. Under the terms of this agreement, the Federal Government undertakes to collect the Alberta personal income tax at no charge provided that the Government of Alberta agrees to levy its tax within a commonly agreed framework. This paper provides an assessment of the overall advantages and disadvantages for Alberta of participating in the Tax Collection Agreement for personal income tax. Its overall conclusion is that TCAs have worked very well in enabling Canadian governments to achieve their shared tax policy objective, while at the same time reducing tax complexity, duplication and cost, and promoting tax harmony. And the new more flexible TCA framework with its tax-on-income option, the TCAs should work even better and be able to accommodate the legitimate tax policy objectives of provincial governments that were constrained by the old TCA, which required provinces to levy taxes on the federal basic tax rather than the tax base.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://mpra.ub.uni-muenchen.de/21722/
File Function: original version
Download Restriction: no

Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 21722.

as in new window
Length:
Date of creation: 11 May 2004
Date of revision:
Handle: RePEc:pra:mprapa:21722

Contact details of provider:
Postal: Schackstr. 4, D-80539 Munich, Germany
Phone: +49-(0)89-2180-2219
Fax: +49-(0)89-2180-3900
Web page: http://mpra.ub.uni-muenchen.de
More information through EDIRC

Related research

Keywords: personal income taxation in Canada; Tax Collection Agreement; Canadian Federal-Provincial Fiscal Arrangments;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:21722. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ekkehart Schlicht).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.