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An Analysis of the Impact of the Harmonized Sales Tax on Provincial Revenues in Atlantic Canada

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  • Patrick Blagrave

Abstract

This paper examines the impact of the harmonized sales tax (HST) on the provincial consumption tax revenues of the three participating Atlantic Canadian provinces over the period 1997 to 2003. Relative to forecasts that I construct, I find that this category of provincial revenue has fallen substantially in Newfoundland and Labrador and New Brunswick as a direct result of the implementation of the HST. Further, my analysis shows that Nova Scotia has fared quite well under the HST. In light of the variation between the experiences of the participating provinces, I recommend revisions to the current HST system that respect provincial fiscal autonomy.

Suggested Citation

  • 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.
    • Handle: RePEc:cpp:issued:v:31:y:2005:i:3:p:319-332
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    References listed on IDEAS

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    1. Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 429-442, July.
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    Cited by:

    1. Michael Smart & Richard M. Bird, 2009. "The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience," Canadian Public Policy, University of Toronto Press, vol. 35(1), pages 85-97, March.
    2. Michael Smart, 2007. "Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 253, July.
    3. Jim Fischer, 2017. "Is consumption tax regressive? A libertarian perspective," Proceedings of International Academic Conferences 5808138, International Institute of Social and Economic Sciences.

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