Advanced Search
MyIDEAS: Login to save this paper or follow this series

The Canadian Federal Sales Tax: What Next?

Contents:

Author Info

  • Glenn Jenkins

    ()
    (Queen's University, Kingston, On, Canada)

Abstract

Among industrialized countries, Canada is the last nation still using a manufacturers’ sales tax, although at least nine other countries have used tax intermittently since 1923. When it was introduced 61 years ago it was considered a controversial tax. Many of the complaints at that time have resurfaced in recent government papers, including the comprehensive Report of the Federal Sales Tax Review Committee (1983), chaired by Dr. Wolfe Goodman. With the hope of encouraging the research, in the balance of this paper I present some basic information on the role and burden of the Federal Sales Tax and discuss some proposals for reform.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.queensjdiexec.org/publications/qed_dp_61.pdf
Download Restriction: no

Bibliographic Info

Paper provided by JDI Executive Programs in its series Development Discussion Papers with number 1984-02.

as in new window
Length: 18 pages
Date of creation: Sep 1984
Date of revision:
Handle: RePEc:qed:dpaper:61

Contact details of provider:
Postal: Kingston, Ontario, K7L 3N6
Phone: (613) 533-2250
Fax: (613) 533-6668
Email:
Web page: http://qed.econ.queensu.ca/
More information through EDIRC

Related research

Keywords: federal sales tax; reform; Canada;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:61. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bahman Kashi).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.