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The 2003 Federal Budget was the first for a new Minister of Finance who was running for higher office and likely the last of an outgoing long-time Prime Minister. It thus represents the outcome of many conflicting tensions within a context of a rapidly changing political, economic and international environment. The papers in this volume, arising from an April 2003 conference on the Budget, examine the political context and economic context informing the Budget, and quantitatively evaluate the impact of the overall Budget package on the Canadian economy, the different economic regions and the fiscal health of public accounts. On the one hand are political pressures for long-term legacy commitments, while on the other is the fiscal reality of a slowdown in growth of the Canadian economy and the immediacy of public resources to be devoted to health and to post-9/11 security concerns. Specific attention is devoted to fiscal aspects of Kyoto, health and social policy, and tax changes from the current and longer-run perspective. The volume also looks at recent changes in budgetary accounting practices brought in with this Budget (full accrual accounting) and changes in transparency in recent years' budgets.
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