Introduction

The Need for Change

1. A Quiet But Disturbing Tax Revolt
2. Loss of Respect for the Tax System
3. The Shrinking Tax Base
4. An Erosion of the Economy

How Much Change

1. Why Do We Collect Taxes?
2. What Should Our Tax System Try to Be?
3. What are the Advantages of Re-thinking the Tax System?

A Model for Change

1. Simplifying the Tax System
2. Providing True Progressivity
3. Encouraging Economic Activity & Generating More Revenue
4. The Effects of Change

Implementing the Change

1. Making Tough Choices
2. Making the Transition to the Single Tax System
3. Working With the Provinces
4. Making Sure Your Voice Is Heard

Appendix