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- Title
The Economic incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience.
- Authors
Macnaughton, Alan
- Abstract
The article focuses on a report about the impact of the replacement of a retail sales tax with a harmonized sales tax (HST) on the economy in British Columbia and Ontario. It references the article "The Economic Incidence of Replacing a Retail Sales Tax With a Value-Added Tax: Evidence From Canadian Experience," by Michael Smart and Richard M. Bird, published in a 2009 issue of "Canadian Public Policy." It is said that the implementation of such tax will lead to an increase in consumer prices and a reduction in business tax.
- Subjects
BRITISH Columbia; ONTARIO; SALES tax; ECONOMIC impact; PRICE increases; BUSINESS tax
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2009, Vol 57, Issue 3, p699
- ISSN
0008-5111
- Publication type
Article