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Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience

  • Richard M. Bird
  • Jack M. Mintz
  • Thomas A. Wilson

    ()

    (International Tax Program, Rotman School of Management, University of Toronto)

Canada has operated both a federal value-added tax (the GST) and two variants of provincial VATs for the last 15 years. In addition, several provinces have continued to operate retail sales taxes similar to those in most US states. A brief review of experience around the world with 'two-level' sales tax indicates that Canadian experience is the most relevant international experience for the US to consider. We conclude that the Canadian case suggests that the introduction of a federal VAT in the US would not create any great technical problems for eithere the states or business.

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File URL: http://www-2.rotman.utoronto.ca/iib/ITP0607.pdf
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Paper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0607.

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Length: 27 Pages
Date of creation: Nov 2006
Date of revision:
Handle: RePEc:ttp:itpwps:0607
Contact details of provider: Postal: 105 St. George St., Toronto, Ontario, M5S 3E6
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Web page: http://www-2.rotman.utoronto.ca/iib
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  1. Charles McLure, 2000. "Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)," International Tax and Public Finance, Springer, vol. 7(6), pages 723-740, December.
  2. Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
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