Broad base and low rates = recipe for tax fairness

The Tax Foundation‘s Tax Policy Blog has an interesting post concerning a report produced by something called the (US) Congressional Research Service. The report investigates the possibility of a flat tax in simplifying the tax code and concludes that the existence of a progressive system isn’t what is making things complicated at all. I’ve alreadyContinue reading “Broad base and low rates = recipe for tax fairness”

The ideal tax system

“The ideal tax system … is neutral to business activity. In such an ideal system, individuals and businesses would base their economic decisions solely on the merits of the transactions, without regard to tax implications. In reality, tax-induced economic distortions are a fact of life, and a more realistic goal is to maximize the occasionsContinue reading “The ideal tax system”

Keep the income tax cuts, ditch the GST cut

I read in the Star yesterday that the income tax cuts enacted by the Liberals before their fall from power and effective January 1, 2006 may be kept by the Conservative government, which has all along threatened to reinstate them to make room for their GST cut. I have always been in favor of incomeContinue reading “Keep the income tax cuts, ditch the GST cut”