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An Analysis of the Distributional Impact of the Goods and Services Tax

Author

Listed:
  • Grady, Patrick

Abstract

This article analyzes the distributional impact of the Canadian Goods and Services Tax, which was implemented in 1989, using the Social Policy Simulation and Database, a sophisticated micro-simulation tool developoed by Statistics Canada.

Suggested Citation

  • Grady, Patrick, 1990. "An Analysis of the Distributional Impact of the Goods and Services Tax," MPRA Paper 13144, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:13144
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    File URL: https://mpra.ub.uni-muenchen.de/13144/1/MPRA_paper_13144.pdf
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    Citations

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    Cited by:

    1. Lori J. Curtis & JoAnn Kingston-Riechers, 2010. "Implications of the Introduction of the Goods and Services Tax for Families in Canada," Canadian Public Policy, University of Toronto Press, vol. 36(4), pages 503-520, December.
    2. Richard Bird & Michael Smart, 2001. "Tax Policy and Tax Research in Canada," The State of Economics in Canada: Festschrift in Honour of David Slater, in: Patrick Grady & Andrew Sharpe (ed.),The State of Economics in Canada: Festschrift in Honour of David Slater, pages 59-78, Centre for the Study of Living Standards.
    3. Raymond Torres, 2012. "Shared Societies and the Global Crisis: Evidence and Policy," Working Papers 2012/42, Maastricht School of Management.
    4. Grady, Patrick, 1992. "The Burden of Federal Tax Increases Under the Conservatives," MPRA Paper 17199, University Library of Munich, Germany.
    5. Richard M. Bird, 2012. "The GST/HST: Creating an Integrated Sales Tax in a Federal Country," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(12), March.
    6. Steven J. Kachelmeier & Stephen T. Limberg & Michael S. Schadewald, 1994. "Experimental Evidence of Market Reactions to New Consumption Taxes," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 505-545, March.

    More about this item

    Keywords

    GST; Value Added Tax; Incidence;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General

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