Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax
AbstractProvincial 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by C.D. Howe Institute in its journal C.D. Howe Institute Commentary.
Volume (Year): (2007)
Issue (Month): 253 (July)
tax reform; retail sales taxes;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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.:
- 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.
- Bird,Richard & Gendron,Pierre-Pascal, 2007. "The VAT in Developing and Transitional Countries," Cambridge Books, Cambridge University Press, number 9780521877657, October.
- 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.
- 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.
- John Piggott & John Whalley, 1998. "VAT Base Broadening, Self Supply, and The Informal Sector," NBER Working Papers 6349, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- David Johnson, 2008. "School Grades: Identifying British Columbia's Best Schools," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 258, February.
- 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.
- 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.
- 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.
- 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, issue 110, January.
- Finn Poschmann & Alexandre Laurin, 2011. "The Time is Still Right for BC’s HST," e-briefs 119, C.D. Howe Institute.
- Kathleen E. Macmillan & Patrick Grady, 2007.
"A New Prescription: Can the BC-Alberta TILMA Resuscitate Internal Trade in Canada?,"
C.D. Howe Institute Backgrounder,
C.D. Howe Institute, issue 106, October.
- 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.
- 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, issue 109, December.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Kristine Gray).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.