From the back cover: An important subject for Canadian provinces is whether their tax systems should be harmonized, with similar if not identical tax mixes and tax provisions. In view of significant differences in economic circumstances, some provinces may place a greater emphasis on a particular objective, such as employment or economic growth, than would other provinces. Substantial differences do currently exist in regard to tax mix, and these indicate the large scope for provincial tax reform that can be achieved simply by changing the relative weight that provinces place on the alternative types of taxes. This book charts the balance between competitive independence based on provincial differences, on the one hand, and on the other hand, the need to avoid confusing and perhaps destructive "tax jungle".