Measuring the Non-Neutralities of Sales and Excise Taxes in Canada
The paper develops a theoretical framework to measure the effective federal and provincial sales tax rates for final demand commodities. The results show that non-neutralities exist not only in the federal sales tax but also in other taxes in the Canadian commodity tax system. One of the most significant findings is that the combined hidden federal and provincial sales tax content of exports may be as much as 1.3 percent of their sales value.
|Date of creation:||Jun 1988|
|Date of revision:|
|Contact details of provider:|| Postal: |
Phone: (613) 533-2250
Fax: (613) 533-6668
Web page: http://www.econ.queensu.ca/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:178. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bahman Kashi)
If references are entirely missing, you can add them using this form.