摘要：The Canada West Foundation
wants to sweep away provincial
income tax in Alberta, substituting
a 5 per cent sales tax on the
province¡¯s goods and services tax
base. In its recent Proposal to Eliminate
the Alberta Provincial Personal
Income Tax (Gibbons, 2000), it argues
such a tax would improve efficiency
by at least 1 per cent of
provincial gross domestic product,
or about $340 per capita. Although
the efficiency improvements and
the distributional implications of
the proposal are worthy of further
scrutiny, this paper considers
whether a 5 per cent AST rate would
actually do the job.
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