The Distributional Impact of the Goods and Services Tax: A Reply to Gillespie
AbstractThis article presents my response to methodological questions about the incidence and impact of the Canadian Goods and Services Tax raised by W. Irwin Gillespie.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 13246.
Date of creation: 1991
Date of revision:
Publication status: Published in Canadian Tax Journal 4.38(1991): pp. 937-946
Canadian Goods and Services Tax; tax incidence; income distribution;
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
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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, 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.
- 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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