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Sales Tax Reform Options And The Btt: The Evolution Of Sales Tax Reform In Canada

Author

Listed:
  • Glenn Jenkins

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

Abstract

I 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.

Suggested Citation

  • Glenn Jenkins, 1987. "Sales Tax Reform Options And The Btt: The Evolution Of Sales Tax Reform In Canada," Development Discussion Papers 1987-02, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:71
    as

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    More about this item

    Keywords

    sales tax reform; the BTT; Canada;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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