A Discussion Paper on New Brunswick's Tax System.

This article summarizes the paper "A Discussion Paper on New Brunswick's Tax System" released by the New Brunswick Department of Finance in 2008. According to the paper, for the province to achieve economic growth, direct taxes on business must strive to be neutral with respect to all sectors of the economy and firm size. It claims that the lower tax rate for small businesses discourages small businesses from expanding. It also proposes raising revenue from a carbon tax of an unspecified rate based on the British Columbia model.