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. The purpose of the tax system should be to calculate and collect taxes in the fairest, most efficient way possible for the operations of government. The tax system should not be used as an instrument of social policy, designed as a means to political or ideological ends.
Taxes are a vehicle for raising revenues.
Social policy issues should be addressed through government programmes and services, not through the tax system. The tax system should enhance Manitoba's competitive standing with other provinces and states south of the border. The tax system should not favour one economic group over another. It should provide a level playing field. The tax system should generate revenues necessary to cover the cost of essential government programmes and services, no more, no less.