I disagree I think this recession is the best time to implement change in taxation policy. The general terribleness of the economy provides the political cover to do it. It's much harder to justify tax increases when your posting surpluses and piling money into the heritage fund.
We should also be doing the service cuts now as well as in boom times the built in excuse of keeping up with the boom leads to waste.
The simple fact is that the last 10 years of tax level and services were subsidized by a unsustainable commodity price. it needs to be fixed, now is the to do it.
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