Measuring the Non-Neutralities of Sales and Excise Taxes in Canada
AbstractThe paper develops a theoretical framework to measure the effective federal and provincial sales tax rates for final demand commodities. The results show that non-neutralities exist not only in the federal sales tax but also in other taxes in the Canadian commodity tax system. One of the most significant findings is that the combined hidden federal and provincial sales tax content of exports may be as much as 1.3 percent of their sales value.
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Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1988-08.
Length: 16 pages
Date of creation: Jun 1988
Date of revision:
non-neutralities; sales tax; excise tax; input-output model; exports; Canada;
Find related papers by JEL classification:
- D57 - Microeconomics - - General Equilibrium and Disequilibrium - - - Input-Output Tables and Analysis
- D62 - Microeconomics - - Welfare Economics - - - Externalities
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