The province should replace the current tax brackets with a flatter single rate of provincial income tax calculated at a rate that would not anticipate greater income tax returns than at present. With greater provincial control in calculating income taxes, the province should not move to collect its own taxes or issue income tax forms separate from the federal government. The province should not introduce any new tax credits to Manitoba's income tax system. The two per cent flat tax and the two per cent surtax should be eliminated regardless of whether the province moves to a tax on income system. The accountability of government is enhanced when citizens understand their tax system.
Complexity is an adversary of accountability.
The tax burden should be low. Low is key since dollars multiply more rapidly in private hands than in government pockets. Lower taxes are also important under any reforms since any change to how provincial income tax is calculated must ensure that no Manitoban pays more. The tax system should be flat. Flat is important because simplicity is enhanced with one rate of taxation.