Sales Tax Reform Options And The Btt: The Evolution Of Sales Tax Reform In Canada
AbstractI see my function at this Conference as giving some background as to why the Department of Finance Tax Policy Group, and also the political decision-makers, ended up considering the BTT as an option for replacement of the Manufacture's Sales Tax (MST). There is one facile answer to that question; that is, they tried several other reforms first without success and the BTT was the next one that came up. But, the issue is more substantive than that, considering what are the real options for reform of the MST in Canada and given the restraints that we face in trying to deal with tax reform of this nature. As is well known, the MST is now celebrating its 62nd birthday in its present form. After it is reformed, we can move it over to the museum of fiscal relics and either looks back fondly or otherwise.
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 1987-02.
Length: 10 pages
Date of creation: Jan 1987
Date of revision:
sales tax reform; the BTT; 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.