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Altering the Tax Mix in Alberta

Author

Listed:
  • Kenneth McKenzie

    (The School of Public Policy)

Abstract

Stepping off the resource royalty roller-coaster and adopting a more equitable and efficient tax system has an important role to play in addressing Alberta’s fiscal problems and promoting prosperity. Such a system would have several components. One would be a reduction in the corporate tax rate from 12 to eight per cent, which the UCP government has already announced. Another would be to maintain the full provincial carbon tax imposed by the previous NDP government, but ensure that it is revenue neutral. The progressive rate structure in personal income tax should be also be maintained, with a tax cut for the middle class. Finally, a harmonized provincial sales tax should be adopted.

Suggested Citation

  • Kenneth McKenzie, 2019. "Altering the Tax Mix in Alberta," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 12(25), September.
    • Handle: RePEc:clh:resear:v:12:y:2019:i:25
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    File URL: https://www.policyschool.ca/wp-content/uploads/2019/09/Tax-Mix-Alberta-McKenzie-final-version.pdf
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    References listed on IDEAS

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    Cited by:

    1. Grant Bishop, 2019. "Decision Time: The Alberta Shadow Budget 2019," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 554, October.

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