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The Presence of an Absence: The Politics of Provincial Sales Tax in Alberta
American Review of Canadian Studies Pub Date : 2021-03-15 , DOI: 10.1080/02722011.2020.1851980
Geoff Salomons 1 , Daniel Béland 2
Affiliation  

ABSTRACT

Alberta is the only Canadian province without a provincial sales tax (PST). Despite repeated calls from prominent economists and other policy experts, Alberta politicians have long rejected the idea of creating a PST in the province. This is not only the case of previous Progressive Conservative governments but also of the New Democratic (NDP) government of Rachel Notley. Partisanship alone cannot explain why politicians in the province have been so reluctant to consider the creation of a PST, which has become the “third rail of Alberta politics” (touch it and die). Using the concept of ideational policy feedback, this article argues that, in addition to structural factors such as the availability of resource revenues to create massive fiscal downfalls in good times, the ways in which politicians have framed comparatively low taxes as an “Alberta Advantage” makes the creation of a PST particularly risky from an electoral standpoint.



中文翻译:

缺席的存在:阿尔伯塔省销售税的政治

摘要

艾伯塔省是加拿大唯一没有省销售税(PST)的省。尽管著名经济学家和其他政策专家多次呼吁,但艾伯塔省的政客们长期以来一直拒绝在该省建立PST的想法。这不仅是以前的保守党政府的情况,而且是雷切尔·诺特利的新民主党(NDP)政府的情况。单靠党派就无法解释为什么安省的政客们如此不愿考虑建立PST,PST已成为“艾伯塔省政治的第三条路”(碰它而死)。本文使用概念性政策反馈的概念认为,除了结构性因素(例如资源收入的可利用性,在富裕时期造成大量财政崩溃)之外,

更新日期:2021-03-15
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