An Analysis of the Distributional Impact of the Goods and Services Tax
AbstractThis article analyzes the distributional impact of the Canadian Goods and Services Tax, which was implemented in 1989, using the Social Policy Simulation and Database, a sophisticated micro-simulation tool developoed by Statistics Canada.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 13144.
Date of creation: May 1990
Date of revision:
Publication status: Published in Canadian Tax Journal 38.3(1990): pp. 632-643
GST; Value Added Tax; Incidence;
Find related papers by JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General
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- Richard Bird & Michael Smart, 2001. "Tax Policy and Tax Research in Canada," The State of Economics in Canada: Festschrift in Honour of David Slater, Centre for the Study of Living Standards, in: Patrick Grady & Andrew Sharpe (ed.), The State of Economics in Canada: Festschrift in Honour of David Slater, pages 59-78 Centre for the Study of Living Standards.
- Raymond Torres, 2012. "Shared Societies and the Global Crisis: Evidence and Policy," Working Papers, Maastricht School of Management 2012/42, Maastricht School of Management.
- Richard M. Bird, 2012. "The GST/HST: Creating an Integrated Sales Tax in a Federal Country," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper1221, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Grady, Patrick, 1992. "The Burden of Federal Tax Increases Under the Conservatives," MPRA Paper 17199, University Library of Munich, Germany.
- Lori J. Curtis & JoAnn Kingston-Riechers, 2010. "Implications of the Introduction of the Goods and Services Tax for Families in Canada," Canadian Public Policy, University of Toronto Press, vol. 36(4), pages 503-520, December.
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