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An Analysis of the Distributional Impact of the Goods and Services Tax

Author

Listed:
  • Grady, Patrick

Abstract

This article analyzes the distributional impact of the Canadian Goods and Services Tax, which was implemented in 1989, using the Social Policy Simulation and Database, a sophisticated micro-simulation tool developoed by Statistics Canada.

Suggested Citation

  • Grady, Patrick, 1990. "An Analysis of the Distributional Impact of the Goods and Services Tax," MPRA Paper 13144, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:13144
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    File URL: https://mpra.ub.uni-muenchen.de/13144/1/MPRA_paper_13144.pdf
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    Citations

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    Cited by:

    1. Lori J. Curtis & JoAnn Kingston-Riechers, 2010. "Implications of the Introduction of the Goods and Services Tax for Families in Canada," Canadian Public Policy, University of Toronto Press, vol. 36(4), pages 503-520, December.
    2. Grady, Patrick, 1992. "The Burden of Federal Tax Increases Under the Conservatives," MPRA Paper 17199, University Library of Munich, Germany.
    3. 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.
    4. Richard Bird & Michael Smart, 2001. "Tax Policy and Tax Research in Canada," The State of Economics in Canada: Festschrift in Honour of David Slater,in: Patrick Grady & Andrew Sharpe (ed.), The State of Economics in Canada: Festschrift in Honour of David Slater, pages 59-78 Centre for the Study of Living Standards.
    5. Raymond Torres, 2012. "Shared Societies and the Global Crisis: Evidence and Policy," Working Papers 2012/42, Maastricht School of Management.

    More about this item

    Keywords

    GST; Value Added Tax; Incidence;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General

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