The term “Alberta Advantage” was popularized during the Klein government years, used so frequently it became like a mantra, but never clearly defined. In a 2015 Edmonton Journal OpEd, Jack Mintz usefully described the Alberta Advantage: “No doubt, it is a combination of low taxes and good public services, especially education, health and infrastructure”. Low […]

The main purpose of taxation is to finance public spending. Tax systems can also be used to achieve a variety of economic, social and environmental objectives. One of the main results in economic theory is that incentives matter in affecting economic performance and taxation has a major impact on incentives by causing a divergence between […]