From the editor.

AuteurMeen, Liz
Fonction Editorial

That dreaded buff envelope in the mail in early spring is a reminder, as if anyone needed it, that it's tax time. And tax issues are also found across our news.

The sales tax may be increasing on some goods and services as the federal government moves to harmonise varying levies at 6.1 per cent (page 10). Making the VAT simpler seems like a sensible idea, but critics can't quite get on board with a plan that might mean forking over more cash in the long run, even if the government is saying it won't. We also analyse the recent tax reforms for small businesses (page 8).

If you're taxed enough, and looking for a few surprises, this issue has them. There's the little-known practice of voodoo (page 46), and the story of land-locked Switzerland's merchant navy--who knew?--on page...

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