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Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience

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Author Info
Richard M. Bird
Jack M. Mintz
Thomas A. Wilson () (International Tax Program, Rotman School of Management, University of Toronto)

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Abstract

Canada has operated both a federal value-added tax (the GST) and two variants of provincial VATs for the last 15 years. In addition, several provinces have continued to operate retail sales taxes similar to those in most US states. A brief review of experience around the world with 'two-level' sales tax indicates that Canadian experience is the most relevant international experience for the US to consider. We conclude that the Canadian case suggests that the introduction of a federal VAT in the US would not create any great technical problems for eithere the states or business.

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File URL: http://www.rotman.utoronto.ca/iib/ITP0607.pdf
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Publisher Info
Paper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0607.

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Length: 27 Pages
Date of creation: Nov 2006
Date of revision:
Handle: RePEc:ttp:itpwps:0607

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Postal: 105 St. George St., Toronto, Ontario, M5S 3E6
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Web page: http://www.rotman.utoronto.ca/iib
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Related research
Keywords: sales tax; value-added tax; intergovernmental coordination;

Find related papers by JEL classification:
H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Charles McLure, 2000. "Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)," International Tax and Public Finance, Springer, vol. 7(6), pages 723-740, December. [Downloadable!] (restricted)
  2. Michael Keen & Ben Lockwood, 2007. "The Value Added Tax: Its Causes and Consequences," Economics Working Papers ECO2007/09, European University Institute. [Downloadable!]
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Peter Dungan & Jack Mintz & Finn Poschmann & Thomas Wilson, 2008. "Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 273, September. [Downloadable!]
  2. Michael Smart, 2007. "Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 253, July. [Downloadable!]
  3. Richard.M. Bird, 2009. "Subnational Taxes in Developing Countries: The Way Forward," Working Papers id:2072, esocialsciences.com. [Downloadable!]
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This page was last updated on 2009-11-29.

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