The Marginal Cost of Raising Tax Revenue – Implications for Tax Options in Alberta Presenter: Ergete Ferede Imposition of taxes affects the allocation of economic activity. [...] In comparing the marginal cost of funds across provinces, Ferede finds that it is highest for the corporate income tax and lowest for the sales tax. [...] The modeling assumptions underline the continual struggle of Alberta politicians to balance current service demands of citizens with the needs of future taxpayers. [...] The decision rule with the highest social welfare is where 50 percent of natural resource revenues is deposited in the fund each year, and 25 percent of the assets withdrawn. [...] Communication of the report seemed to be fragmented, and the response of leadership candidates to the report was regrettably limited.