In July 1984, the Government of Alberta released a White Paper entitled Proposals for an Industrial and Science Strategy for Albertans 1985 to 1990. The document was designed to stimulate discussion rather than to give a firm indication of the government's specific intentions. The purpose of this book is to react in the spirit of the Paper's intention, to support those proposals that stand the test of critical scrutiny and to suggest alternative courses of action where the proposals seem not to be in the interests of Albertans.

Economists from nine countries examine the impact of their tax system on the economy of their own country. The authors provide concrete evidence on the extent of the tax burden and how it affects economic and social behaviour. The analysis suggests the emergence of a burgeoning underground economy as citizens attempt to avoid or evade taxation.

Session III of the Mont Pelerin Society 1983 Regional Meeting.