The GST/HST: Creating an Integrated Sales Tax in a Federal Country
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- Richard M. Bird, 2012. "The GST/HST: Creating an Integrated Sales Tax in a Federal Country," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(12), March.
References listed on IDEAS
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More about this item
KeywordsCanada; VAT; subnational taxes; intergovernmental fiscal relations;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-08-23 (Accounting & Auditing)
- NEP-ALL-2012-08-23 (All new papers)
- NEP-PBE-2012-08-23 (Public Economics)
- NEP-PUB-2012-08-23 (Public Finance)
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