Surprisingly, very little attention has been given in Canada to the ways other federalist countries manage programs similar to Canada's equalization program. Federalism and Fiscal Transfers is a series of essays by regional experts examining the experience of four other federalist countries --...

This study examines three important goals for tax reform: simplification, efficiency, and limited government. Based on these goals, the author examines the pros and cons of various reform options, including the flat tax and national sales tax. A new reform plan, a dual-rate income tax, is also...