The Canadian Federal Sales Tax: What Next?
AbstractAmong 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 InfoIf 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.
Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1984-02.
Length: 18 pages
Date of creation: Sep 1984
Date of revision:
federal sales tax; reform; Canada;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafik Majidov).
If references are entirely missing, you can add them using this form.