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The Incidence of Provincial Sales Taxes, Canada, 1978

Author

Listed:
  • Vaillancourt, F.

Abstract

Dans Ce Texte Nous Presentons des Resultats Sur L'incidence Par Classe de Revenu Monetaire des Taxes de Ventes au Detail Provinciales au Canada En 1978. Nous Y Presentons Tout D'abord la Methodologie Retenue et les Donnees et Techniques Utilisees. Nous Y Comparons Ensuite Nos Resultats Avec Ceux de Certaines Autres Etudes Canadiennes Sur le Sujet. Notre Conclusion Est Que les Taxes de Ventes Provinciales Ont une Incidence au Moins Proportionnelle et Meme Quelque Peu Progressive au Canada En 1978.

Suggested Citation

  • Vaillancourt, F., 1984. "The Incidence of Provincial Sales Taxes, Canada, 1978," Cahiers de recherche 8437, Universite de Montreal, Departement de sciences economiques.
  • Handle: RePEc:mtl:montde:8437
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    Cited by:

    1. Lefebvre, Pierre & Mayer, Francine, 1990. "Une taxe nationale de vente doit-elle exempter l’alimentation? Une réponse d’une analyse d’équilibre général dans le cas du Québec," L'Actualité Economique, Société Canadienne de Science Economique, vol. 66(1), pages 31-49, mars.

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