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The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience

  • Richard M. Bird

    (University of Toronto)

  • Michael Smart

    (University of Toronto)

A decade ago, several Canadian provinces replaced the retail sales taxes by value-added taxes. This paper estimates the effects of this tax substitution on consumer prices in the reforming provinces. Consistent with theory, we find that the resulting effective tax rate changes were shifted forward to consumers in most sectors of the economy. The overall effect on tax-inclusive consumer prices was small, albeit perhaps somewhat regressive.

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File URL: http://www-2.rotman.utoronto.ca/userfiles/iib/File/IIB14(1).pdf
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Paper provided by Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series Working Papers Series with number 14.

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Length: 19 Pages
Date of creation: Jun 2008
Date of revision: Jun 2008
Handle: RePEc:ttp:iibwps:14
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