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On the Incidence of Canada's Provincial Sales Taxation

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  • G.C. Ruggeri

    (Lakehead University)

Abstract

This study derives alternative measurements of the incidence of provincial sales taxation in Canada. It develops an index of progressivity (regressivity) based on the relationship between relative tax shares and relative mcome shares and presents estimates of the structural regressivity (progressivity) of sales taxation based on both a pregovernment and a postgovernment concept of income. The findings do not lend support to the view that provincial sales taxation is a major contributing factor to the overall regressivity of the tax system in Canada. They indicate that, when incidence is measured on the basis of a detailed calculation of taxable expenditures and a concept of income that accounts for the overall impact of government taxing and spending, pro vincial sales taxes are practically proportional.

Suggested Citation

  • G.C. Ruggeri, 1978. "On the Incidence of Canada's Provincial Sales Taxation," Public Finance Review, , vol. 6(4), pages 473-484, October.
    • Handle: RePEc:sae:pubfin:v:6:y:1978:i:4:p:473-484
    DOI: 10.1177/109114217800600406
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    References listed on IDEAS

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    1. David A. Dodge, 1975. "Impact Of Tax, Transfer, And Expenditure Policies Of Government On The Distribution Of Personal Income In Canada," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 21(1), pages 1-52, March.
    2. C. P. Khetan & S. N. Poddar, 1976. "Measurement of Income Tax Progression in a Growing Economy: The Canadian Experience," Canadian Journal of Economics, Canadian Economics Association, vol. 9(4), pages 613-629, November.
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