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Reforming the Canadian Sales Tax System: A Regional General Equilibrium Analysis

Author

Listed:
  • CHUN-YAN KUO

    (Department of Finance, Canada)

  • BOB HAMILTON

    (Department of Finance, Canada)

Abstract

The paper develops a regional general equilibrium model of the Canadian economy to analyze the sectoral and regional impacts of the major changes to the Canadian sales tax system. The results indicate that replacing the federal sales tax with the goods and service tax increases real output in Canada in the long run by 1.4 percent. If the provincial sales taxes are also integrated, real output increases by a further 0.8 percent.

Suggested Citation

  • Chun-Yan Kuo & Bob Hamilton, 1991. "Reforming the Canadian Sales Tax System: A Regional General Equilibrium Analysis," Development Discussion Papers 1991-13, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:179
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    More about this item

    Keywords

    Canadian sales tax; goods and services tax; regional general equilibrium model; small open economy; constant elasticity of substitution; cost of capital;
    All these keywords.

    JEL classification:

    • D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models
    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models

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