"You're too negative. You don't recognize the good things which Premier Klein's government has accomplished," I'm told occasionally by Tory MLAs and Ministers.

In years past, the Canadian Taxpayers Federation (CTF) has praised Premier Klein loudly, publicly and unequivocally.

Alberta's economic success is no accident. When a government is serious about a goal, it passes a law to reach that goal. In this way, Alberta's balanced budget legislation led to balanced budgets, and debt repayment legislation led to debt elimination. During his first term from 1993 to 1997, Premier Klein reduced spending on government programs by 30% in real terms, taking Alberta's population growth and inflation into account. Aggressive debt repayment came about through a reduction in the size of government, combined with legislation which required 75% of an unanticipated surplus to go towards debt repayment. From 1994 to 2004, over $20 billion in debt was repaid. Debt servicing costs once consumed 12% of provincial tax revenues, but they will no longer be an item in Budget 2005-06, making 100% of provincial tax revenues available for roads, bridges, policing, schools, hospitals, etc.

A reduction in debt and debt servicing costs paved the way for a 25% reduction in personal income tax in 2001. The new 10% single-rate personal income tax system, with generous personal and spousal exemptions, is the most family-friendly in Canada. No other province can claim that an individual pays zero income tax on the first $14,526 of earnings, or that a family pays no provincial income tax on its first $29,052 of earnings. The 10% single rate means that higher-income Albertans still pay more tax than lower-income Albertans, but not in a punitive way that chokes investment, deters job creation and stifles growth.

Corporate income taxes were reduced in 2001, 2002, 2003 and again in 2004. The general rate has been cut from 15.5% to 11.5% and the small business rate from 6% to 3%. Reducing business tax rates helps all Albertans because, at the end of the day, taxes are always paid by people, as consumers or employees or investors. Corporate tax is included in the price of every good and service sold, so that it's paid for by consumers with every purchase. The higher corporate taxes are, the less money is available for salary increases and for dividends; this is how corporate tax is paid for by employees and shareholders. Alberta's low corporate taxes attract investment and new businesses, which create jobs for Albertans. Since the best social program is a job, Alberta's thriving economy produces far more wealth to help disadvantaged people than do the weaker economies of other provinces with higher taxes.

Unlike other provinces, Alberta has no general provincial sales tax, and no provincial payroll tax. Further, we don't have job-killing capital taxes, which are unfair because they bear no relation to a company's profitability. When revenues from oil and gas are taken out of the equation, Alberta's provincial taxes are the lowest in Canada.

Premier Klein's government - along with previous Tory and Social Credit governments - can also take credit for pro-business and pro-development policies which allow Albertans to benefit from our natural resources. Albertans aren't "lucky," as some would have you believe. Rather, we've chosen to develop the gifts which the earth has given us. Saskatchewan, B.C. and numerous jurisdictions throughout the world have also been blessed with abundant natural resources. But people don't prosper when anti-business regimes implement policies which repel investment, deter business, and prevent job creation.

The Alberta government's involvement in business - also known as corporate welfare - has been ended for the most part. This is good news for taxpayers, because when it comes to corporate welfare, government lacks the ability to pick winners, but losers always know how to pick government.

School boards can't raise property taxes without taxpayers' consent in a referendum. This puts the onus on politicians to explain and justify why a tax increase is necessary. Without this taxpayer protection legislation, the onus is on taxpayers to explain and justify why they should be able to keep their own earnings. Taxpayer protection legislation doesn't exist yet at the federal, provincial and municipal levels, but having it for school boards is a good start.

The Sustainability Fund is a good tool for fiscal stability, smoothing out the highs and lows of oil and gas prices, and their unpredictable impact on government budgets.

Thanks to liquor privatization, Albertans enjoy more choice and better prices, without long line-ups to buy spirits from grumpy bureaucrats.

In short, Alberta's economy is doing well, and Albertans are enjoying unprecedented prosperity, thanks to the policies of Premier Klein's government. Past policies have been deservedly praised by taxpayers. Taxpayer-friendly policies in the future will also receive the praise they deserve.