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Provincial Tax Reforms is written by David W. Conklin and published by IRPP. It's available with International Standard Book Number or ISBN identification 0886451116 (ISBN 10) and 9780886451110 (ISBN 13).
This publication is intended to provide for the non-specialist a fresh look at provincial tax reform options and opportunities. Part I begins with the basic principles of tax reform, considering alternative objectives and general options in tax design. Part II examines the current differences among provincial economic circumstances and the tax structures. Part III deals with the process and implications of federal tax reform, from the 1987 proposals to the GST draft legislation.