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The Time is Still Right for BC’s HST

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  • Finn Poschmann

    (C.D. Howe Institute)

  • Alexandre Laurin

    (C.D. Howe Institute)

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    Abstract

    British Columbia is on the right track with its controversial move to a harmonized sales tax (HST), according to this report. The authors say the shift to a value-added tax mirrors patterns in most of the developed world, and helped move the province from being a high tax, investment-unfriendly jurisdiction, to one which is domestically and internationally competitive – a more attractive home for investment and jobs. Consumption taxes like the HST in BC impose smaller burdens on the economy, per dollar of government revenue, than alternatives such as old-style retail sales taxes or taxes on personal and business incomes. For this and other reasons, conclude the authors, BC residents are well served by the new HST.

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    Bibliographic Info

    Paper provided by C.D. Howe Institute in its series e-briefs with number 119.

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    Length: 4 pages
    Date of creation: Jun 2011
    Date of revision:
    Publication status: Published on the C.D. Howe Institute website, month year
    Handle: RePEc:cdh:ebrief:119

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    Related research

    Keywords: Fiscal and Tax Competitiveness; British Columbia (Province); harmonized sales tax (HST);

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    1. Bev Dahlby & Ergete Ferede, 2011. "What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 324, 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. Colin Busby & William B.P. Robson, 2010. "Disarmed and Disadvantaged: Canada’s Workers Need More Physical Capital to Confront the Productivity Challenge," e-briefs 107, C.D. Howe Institute.
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