The Economic Council’s Road Map for Tax Reform laid the groundwork for a greater discussion of the consumption tax principle as a basis for taxation in Canada. In his paper, Jack M. Mintz continues this discussion by setting out the case for and against a consumption tax. He argues that the...

In the third paper on taxation, Jack M. Mintz and Thomas A. Wilson consider the best way to allocate the “fiscal dividend”. This is the amount available to the government that can be used for tax cuts or expenditure increases within the framework of a balanced budget. In their view, although...