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The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience.
- Source :
-
Canadian Public Policy . Mar2009, Vol. 35 Issue 1, p85-97. 13p. - Publication Year :
- 2009
-
Abstract
- A decade ago, several Canadian provinces replaced the retail sales taxes with 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. [ABSTRACT FROM AUTHOR]
- Subjects :
- *CANADIAN provinces
*SALES tax
*VALUE-added tax
*PRICES
*TAXATION
Subjects
Details
- Language :
- English
- ISSN :
- 03170861
- Volume :
- 35
- Issue :
- 1
- Database :
- Academic Search Index
- Journal :
- Canadian Public Policy
- Publication Type :
- Academic Journal
- Accession number :
- 38698366
- Full Text :
- https://doi.org/10.3138/cpp.35.1.85