Home › Policy Articles: Fiscal & Budgetary: Tax Policy: 2003

In this unrefereed working paper, Christian Lammert analyzes the impact of globalization on tax policy in welfare states.

Newly elected Premier Jean Charest stated that his government must lower taxes because the current load is hindering Quebec’s development. In this Economic Note the authors assess the size of the province’s tax burden and present a clear picture of the challenge awaiting the new government.

In this report, Greg Flanagan examines the impact of privatization on Alberta’s liquor retail industry.

In this �Critical Issues Bulletin� Jason Clemens, Todd Fox, Amela Karabegovic, and Niels Veldhuis argue for the implementation of tax and expenditure limitation (TEL) laws across Canada.

In his paper, Richard Bird explores the issues around the taxation of e-commerce, and examines the matter in a Canadian context.

In this Economic Note, Paul Daniel Muller discusses user fees for financing public services.

Tom Kent argues that there is an urgent need for tax reform in Canada. He suggests following the model presented by the Carter Royal Commission.

In this �Commentary,� William B.P. Robson considers how Canada�s aging population will impact taxpayers in the future, and what the implications of an aging society might mean for government-funded services.

This report is part one of a two-part series examining the impact of Nova Scotia’s income tax cut on households, communities, and the provincial economy. After years of cuts to programs and services the Hamm government decided in 2003 to provide an income tax cut valued at $147 million per year.

This report is the second of a two-part series examining the impact of Nova Scotia’s income tax cut on households, communities, and the provincial economy. After years of cuts to programs and services, in 2003 the Hamm government decided to provide an income tax cut valued at $147 million per year.