As widely reported after the recent provincial budget, Alberta plans some sweeping personal income tax reforms over the next several years that will see all Albertans pay lower taxes. You'd think it would be hard to find fault but predictably, the critics - mostly partisan ones from the New Democrats and the Liberals - are not happy.

Confession: What the government just proposed was recommended by the Alberta Income Tax Review Committee last fall, which was recommended by the Canadian Taxpayers Federation last June. Needless to say, we feel some ownership of this particular baby. Call it the mother instinct. And since the Federation routinely hassles governments - we recently bashed the Tories when they killed citizen initiated referendum legislation - it's time to critique the opposition parties for their pathetic opposition to tax relief.

The single tax proposal, contrary to what some claim, is not a "flat tax." Because of the $11,620 basic personal exemption, the new system will still be "progressive." Albertans who earn $10,000 a year will pay zero percent of their income in provincial tax. $30,000 wage earners will pay 6.7 percent of their income to the province, while those who earn $200,000 will pay 10.4 percent to the provincial treasury. Warning: Don't try these calculations at home, since they don't include the effect of credits or deductions that can affect the final percentages. For example, the province calculates that in 2002 a two-income family will pay no provincial tax until almost $32,000. Point is, the tax system will still be "progressive." It would be nice if the critics could understand that important point.

How about the other fairness argument, i.e. - high-income earners will see a larger dollar chunk in savings. No kidding Sherlock. Low-income Albertans pay little (and in many cases zero) provincial tax now, so of course any tax saving comparison to wealthier Albertans will show a larger dollar break for the latter.

In addition, as the province removes the two provincial surtaxes, the tax savings will accrue to those who have paid the surtaxes for the past twelve years. What exactly is the critics' point as regards the surtaxes That it was OK to impose the two taxes on middle and high-income Albertans twelve years ago to fight the deficit, but now that the deficit is gone, it is not OK to dump the surtaxes That attitude reveals a love affair that some politicians still have with high taxes. Surprise, surprise.

What the critics miss is that the size of the tax pie will shrink if these proposals are enacted, both for every taxpayer and as an overall tax burden on Albertans. All the blathering about "fairness" is about whom will pay what percentage of a shrinking tax pie. The emphasis should be on the "shrinking," which brings up another point: It's fine to criticize this or that element of tax reduction and reform - but where are the opposition parties' comprehensive plans for tax relief

If the opposition parties can offer a better way to reduce Alberta's taxes - let's see it. (And don't talk about eliminating health care premiums again. All that would do is reduce taxes on middle and high-income earners since poor Albertans already get a full break on their premiums. If one is critical of middle and high-income tax relief, which some critics seem to be, reducing health care premiums is not the way to go.)

Absent any serious proposals on tax relief, taxpayers will conclude the opposition parties favour high taxes and/or were too busy calling for more spending to think about serious tax relief proposals. If that's true, the opposition parties will have no one to blame but themselves. Albertans deserve tax relief. Deal with it.