Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax
Ontario should scrap its antiquated retail sales tax, and opt for a made-in-Ontario valued-added tax (VAT) that would improve fairness, encourage investment and wage growth, and reduce administrative costs for government and for business.
Volume (Year): (2008)
Issue (Month): 273 (September)
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- Keen, Michael & Mintz, Jack, 2004. "The optimal threshold for a value-added tax," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 559-576, March.
- Richard M. Bird & Jack M. Mintz & Thomas A. Wilson, 2006.
"Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience,"
International Tax Program Papers
0607, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Bird, Richard M. & Mintz, Jack M. & Wilson, Thomas A., 2006. "Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience," National Tax Journal, National Tax Association, vol. 59(4), pages 889-903, December.
- Bird,Richard & Gendron,Pierre-Pascal, 2007.
"The VAT in Developing and Transitional Countries,"
Cambridge University Press, number 9780521877657, December.
- Alan J. Auerbach & Roger H. Gordon, 2002. "Taxation of Financial Services under a VAT," American Economic Review, American Economic Association, vol. 92(2), pages 411-416, May.
- Zee, Howell H., 2005.
"A New Approach to Taxing Financial Intermediation Services Under a Value–Added Tax,"
National Tax Journal,
National Tax Association, vol. 58(1), pages 77-92, March.
- Howell H Zee, 2004. "A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax," IMF Working Papers 04/119, International Monetary Fund.
- Frank Milne, 2008. "Anatomy of the Credit Crisis: The role of Faulty Risk Management Systems," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 269, July.
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