The Conservative GST Cut Has Catalyzed Sales Tax Harmonization
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References listed on IDEAS
- Jonathan Rhys Kesselman & Peter S. Spiro, 2014. "Challenges in Shifting Canadian Taxation Toward Consumption," Canadian Tax Journal, Canadian Tax Foundation, vol. 62(1), pages 1-41.
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More about this item
Keywords
Goods and Sales Tax (GST); provincial sales tax; harmonization;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
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