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Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax

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Author Info

  • Michael Smart

    (University of Toronto)

Abstract

Provincial retail sales taxes are remarkably high on business inputs, including purchases of capital goods that spur growth in productivity and employment. Evidence from Eastern provinces with a Harmonized Sales Tax (HST) suggests that harmonizing provincial sales taxes with the federal GST would eliminate most of this distortion, without leading to an increase in consumer prices.

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Bibliographic Info

Article provided by C.D. Howe Institute in its journal C.D. Howe Institute Commentary.

Volume (Year): (2007)
Issue (Month): 253 (July)
Pages:
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Handle: RePEc:cdh:commen:253

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Related research

Keywords: tax reform; retail sales taxes;

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References

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Bird,Richard & Gendron,Pierre-Pascal, 2011. "The VAT in Developing and Transitional Countries," Cambridge Books, Cambridge University Press, number 9781107401440, May.
  2. John Piggott & John Whalley, 2001. "VAT Base Broadening, Self Supply, and the Informal Sector," American Economic Review, American Economic Association, vol. 91(4), pages 1084-1094, September.
  3. David Murrell & Weiqiu Yu, 2000. "The Effect of the Harmonized Sales Tax on Consumer Prices in Atlantic Canada," Canadian Public Policy, University of Toronto Press, vol. 26(4), pages 451-460, December.
  4. Richard M. Bird & Jack M. Mintz & Thomas A. Wilson, 2006. "Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience," International Tax Program Papers 0607, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  5. Patrick Blagrave, 2005. "An Analysis of the Impact of the Harmonized Sales Tax on Provincial Revenues in Atlantic Canada," Canadian Public Policy, University of Toronto Press, vol. 31(3), pages 319-332, September.
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Cited by:
  1. Finn Poschmann & Alexandre Laurin, 2011. "The Time is Still Right for BC’s HST," e-briefs 119, C.D. Howe Institute.
  2. Jack M. Mintz, 2007. "2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 254, September.
  3. Colin Busby & William P.B. Robson, 2009. "Equipping Ourselves in Tough times: Canada's Improved Business Investment Performance," e-briefs 83, C.D. Howe Institute.
  4. Macmillan, Kathleen & Grady, Patrick, 2007. "A New Prescription: Can the BC-Alberta TILMA Resuscitate Internal Trade in Canada?," MPRA Paper 11485, University Library of Munich, Germany.
  5. Charles Freedman & Clyde Goodlet, 2007. "Financial Stability: What It Is and Why It Matters," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 256, November.

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