Morgan, Vivien (2016), “Survey of Provincial and Territorial Budgets, 2015-16”, Canadian Tax Journal Vol. 64(1), 147-206.
For almost 60 years, the Canadian Tax Foundation published an annual monograph,
Finances of the Nation, and its predecessor, The National Finances. In a change of format, the 2014 Canadian Tax Journal introduced a new “Finances of the Nation” feature, which presents a series of articles on topical matters related to taxation and public expenditures in Canada. The first article, in the third issue for 2014, surveyed the 2013-14 provincial and territorial budgets; the second article, in the first issue for 2015, surveyed the 2014-15 provincial and territorial budgets; this article surveys the 2015-16 provincial and territorial budgets. Kevin Milligan wrote “The Growth of Government in Canada: A 21st- Century Perspective” for the journal’s third issue in 2015 and Kenneth J. McKenzie wrote “The Corporate Income Tax in Canada—Past, Present, and Future” for the fourth issue in 2015. The underlying data for the Finances of the Nation monographs and the articles in this journal will be published online in the near future.