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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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  • 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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Keywords: tax reform; retail sales taxes;

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References

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  1. Bird, Richard M. & Mintz, Jack M. & Wilson, Thomas A., 2006. "Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience," National Tax Journal, National Tax Association, vol. 59(4), pages 889-903, December.
  2. 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.
  3. John Piggott & John Whalley, 1998. "VAT Base Broadening, Self Supply, and The Informal Sector," NBER Working Papers 6349, National Bureau of Economic Research, Inc.
  4. Bird,Richard & Gendron,Pierre-Pascal, 2011. "The VAT in Developing and Transitional Countries," Cambridge Books, Cambridge University Press, Cambridge University Press, number 9781107401440.
  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, C.D. Howe Institute 119, C.D. Howe Institute.
  2. William B.P. Robson, 2008. "Safe Harbours: Providing Protection for Canada's Money-Purchase Plan Sponsors," C.D. Howe Institute Backgrounder, C.D. Howe Institute, C.D. Howe Institute, issue 110, January.
  3. John Richards, 2007. "Reducing Poverty: What has Worked, and What Should Come Next," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 255, October.
  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. William B.P. Robson, 2007. "Time and Money: The Challenge of Demographic Change and Government Finances in Canada," C.D. Howe Institute Backgrounder, C.D. Howe Institute, C.D. Howe Institute, issue 109, December.
  6. 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.
  7. 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.
  8. David Johnson, 2008. "School Grades: Identifying British Columbia's Best Schools," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 258, February.
  9. Colin Busby & William P.B. Robson, 2009. "Equipping Ourselves in Tough times: Canada's Improved Business Investment Performance," e-briefs, C.D. Howe Institute 83, C.D. Howe Institute.

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