March 2001

Table 3: Provincial Tax Rate and Revenue Scores

Premier

Date
government
elected

Rank (out of 54)

Score

Average annual change in real per
capita tax
revenue through 1997/98 (%)

Average annual change in tax revenue per $1,000 personal income through 1997/98 (%)

Average annual tax changes as a
percent of the prior year’s spending through 2000/01 (%)

Average annual change in tax revenue per $1,000 personal income through 2000/01 (%)

Average annual change in real per
capita revenue from 1997/98 through 1999/00 (%)

Change in top personal income tax rate through 2000/01 (state and provincial portion only) (% point)

Change in top corporate income tax rate through 2000/01 (% point)

2000/01 combined top
income tax rates (personal plus corporate) (1/2 weight) (%)

Change in sales tax rate through 2000/01 (% point)

Change in gas tax rate through 2000/01 (cents/
litre)

Change in
cigarette taxes through 2000/01 (cents/
pack)

Harris (ON)

June ’95

8

64.0

(1.61)

(1.89)

1.95

(2.36)

(0.03)

(4.46)

(0.58)

32.3

0.0

0.00

20.0

Klein (AB)

Dec. ’92

20

59.2

(1.39)

(2.06)

1.12

(0.20)

1.21

(1.65)

0.00

28.8

0.0

0.00

0.0

Bouchard (QC)

Sept. ’94

31

54.3

0.24

(0.73)

1.64

(0.84)

0.70

(1.69)

0.21

36.4

(0.5)

0.00

55.6

Grimes (NF)

May ’89

40

50.6

0.74

(0.20)

1.15

(0.52)

1.20

2.09

(2.50)

33.8

(4.0)

5.80

114.4

Binns (PE)

Nov. ’96

48

47.3

4.07

5.13

2.18

(0.42)

0.99

(0.64)

1.00

34.3

0.0

1.00

18.5

Romanow (SK)

Nov. ’91

52

42.3

4.08

4.44

2.07

(0.99)

0.85

0.30

2.00

36.3

(1.0)

5.00

38.4

Dosanjh (BC)

Oct. ’91

53

40.8

1.05

2.17

3.51

1.38

(0.63)

4.45

1.50

37.4

1.0

0.26

32.0

Note: Manitoba, Nova Scotia, and New Brunswick could not be ranked because not enough data are available due to recent elections.
Sources: Statistics Canada; Canadian Tax Foundation; provincial public accounts, budgets, and updates; calculations by the author.