Sales Tax Reform Options And The Btt: The Evolution Of Sales Tax Reform In Canada
I see my function at this Conference as giving some background as to why the Department of Finance Tax Policy Group, and also the political decision-makers, ended up considering the BTT as an option for replacement of the Manufacture's Sales Tax (MST). There is one facile answer to that question; that is, they tried several other reforms first without success and the BTT was the next one that came up. But, the issue is more substantive than that, considering what are the real options for reform of the MST in Canada and given the restraints that we face in trying to deal with tax reform of this nature. As is well known, the MST is now celebrating its 62nd birthday in its present form. After it is reformed, we can move it over to the museum of fiscal relics and either looks back fondly or otherwise.
|Date of creation:||Jan 1987|
|Contact details of provider:|| Postal: Kingston, Ontario, K7L 3N6|
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:71. 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 you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.