Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax
Provincial retail sales taxes are remarkably high on business inputs, including purchases of capital goods that spur growth in productivity and employment. Evidence from Eastern provinces with a Harmonized Sales Tax (HST) suggests that harmonizing provincial sales taxes with the federal GST would eliminate most of this distortion, without leading to an increase in consumer prices.
Volume (Year): (2007)
Issue (Month): 253 (July)
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References listed on IDEAS
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- Bird,Richard, 2011.
"The VAT in Developing and Transitional Countries,"
Cambridge University Press, number 9781107401440, December.
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