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As Alberta scrambles to achieve fiscal sustainability in the face of a dying oil industry, one solution is all but ignored--a sales tax. This book maps out why and how a sales tax can and should be implemented and offers suggestions on structuring a consultative review process, improving democracy, and reducing the volatility of government revenues.

Political economy --- Alberta --- economy --- economics --- politics --- government --- public policy --- debt --- finance --- business --- Calgary --- Canadian politics --- Kevin Taft --- provincial sales tax --- PST --- Sales tax.

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Spendings tax. --- Spendings tax --- Law and legislation. --- Consumption tax --- Expenditure tax --- Taxation of consumption --- Taxation of expenditures --- Taxation of spendings --- Sales tax --- Taxation

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Value-added tax. --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax

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H. Fehr / C. Rosenberg / W. Wiegard, Quantitative Aspekte einer Harmonisierung der Umsatzsteuern in der EG - R. Caesar, Kreditoperationen im Finanzsystem der EG - H. Grossekettler, Der Budgetierungsprozeß in der EG. Analyse und Kritik aus ökonomischer Sicht.

AA / International- internationaal --- 334.151.3 --- EG : begrotings- en belastingpolitiek. --- Budget --- Credit --- Finance --- Sales tax --- Purchase tax --- Retail sales tax --- Sales --- Taxation of sales --- Luxuries --- Taxation --- Taxation of articles of consumption --- Spendings tax --- Turnover tax --- Use tax --- Borrowing --- Money --- Loans --- EG : begrotings- en belastingpolitiek --- Use tax.

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During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility with which the tax can be administered. Single rate VATs have proved easier to administer than those with multiple rates. Exemptions and zero-rating tend to complicate administration. Because small taxpayers are so numerous in developing countries and administrative resources so limited, the treatment of small taxpayers has required special attention. The difficulty of taxing services has led most developing countries to omit all but a few services from the tax base. Administrative constraints are the main reason why the VAT that prevails in developing countries is usually very different from the broad-based and neutral tax discussed in public finance treatises.

Administration in revenue administration --- Auditing --- Business Taxes and Subsidies --- Management accounting & bookkeeping --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Revenue administration --- Revenue --- Sales tax --- Sales tax, tariffs & customs duties --- Spendings tax --- Tax administration and procedure --- Tax administration core functions --- Taxation --- Taxation, Subsidies, and Revenue: General --- Taxes --- Value-added tax --- Chile