COVID-19 Blunts Alberta Challenge to\nFederal–Provincial Income Tax
Bibliographic record
Abstract
En 2001, Stephen Harper proposait un impôt sur le revenu des particuliers (IRP) albertain, inspiré de l'IRP distinct du Québec. Des inquiétudes relatives aux coûts ont incité le gouvernement albertain à rejeter cette proposition. En 2019, le premier ministre Kenney jumelait le projet d'IRP albertain à la demande du Québec que soit conféré aux provinces le droit de percevoir l'IRP fédéral et demandait à un groupe d'experts de se produire un rapport sur la question. En juin 2020, l'Alberta acceptait la recommandation de ce groupe (le Fair Deal Panel) de soutenir le Québec dans sa démarche, tout en admettant que l'instauration d'un IRP albertain distinct réclamait une « analyse beaucoup plus approfondie ». L'incidence fiscale de la crise de la COVID-19 peut expliquer l'attitude relativement prudente de l'Alberta. L'instauration d'un IRP albertain pourrait maintenant être envisageable seulement si le gouvernement fédéral prenait à son compte les frais de gestion provinciaux. La crise a également mis en lumière la valeur de l'avantage que présente pour les provinces la perception de l'IRP fédéral sur le plan des flux de trésorerie, ce qui a derechef diminué l'attrait d'un IRP albertain. Abstract: Stephen Harper proposed an Alberta personal income tax (PIT) modelled on Quebec's separate PIT in 2001. The Alberta government rejected this proposal because of cost concerns. In 2019, Premier Kenney twinned the Alberta PIT plan with Quebec's request for provinces to collect federal PIT and asked an expert panel for a report. In June 2020, Alberta accepted the Fair Deal Panel's recommendation to support Quebec while admitting that a separate Alberta PIT requires significant further analysis. The fiscal impact of the coronavirus disease 2019 crisis may explain Alberta's relatively cautious approach. An Alberta PIT may now be affordable only if the federal government covers provincial administration costs. The crisis also highlights the value of a cash flow advantage for provinces from federal PIT collection, thereby further reducing the appeal of an Alberta PIT.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.009 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.012 | 0.004 |
| Scholarly communication | 0.008 | 0.002 |
| Open science | 0.002 | 0.004 |
| Research integrity | 0.005 | 0.007 |
| Insufficient payload (model declined to judge) | 0.015 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".