The Alberta Tax Advantage is a set of estimates of the additional tax burdens Albertans and Alberta businesses would be subject to if Alberta had the tax systems of other provinces. The estimates are published each year in the provincial budget. Tax advantage estimates are calculated for personal and corporate income taxes, sales taxes, health care premiums, payroll taxes, fuel taxes, and other taxes, which includes tourism levy, capital taxes, land transfer taxes, tobacco taxes, and revenue from alcohol sales (Alberta does not tax alcohol sales, but does levy a liquor mark-up. Other provinces tax alcohol sales, so all provincial revenues collected from alcohol sales are included for comparative purposes). Each estimate is then used to determine the tax advantage or disadvantage that Albertans or Alberta businesses have as a result of the structure of Alberta’s tax system over the tax system in the other province. The estimates are aggregated to determine the total advantage provided by Alberta’s tax system. The estimates are calculated by applying the known tax rates of other provinces to Alberta tax bases. For example, the fuel tax rates for other provinces are applied to Alberta fuel volumes, while provincial personal income tax systems are applied to Alberta tax filer data. If a province levies a tax that is not levied in Alberta, the tax burden and Alberta tax base will be estimated using alternative methods.