The economic incidence of replacing a retail sales tax with a value-added tax: Evidence from Canadian experience

Canadian Public Policy

Volumn 35, Issue 1, 2009, Pages 85-97

  Smart, Mićhael ^a   Bird, Richard M ^b  

^a UNIVERSITY OF TORONTO   (Canada)

^b UNIVERSITY OF TORONTO   (Canada)

Author keywords

Sales tax; Tax incidence; Value added tax

Indexed keywords

COMMODITY PRICE; ECONOMIC IMPACT; ESTIMATION METHOD; RETAILING; TAX SYSTEM;

CANADA; NORTH AMERICA;

EID: 68349087960     PISSN: 03170861     EISSN: None     Source Type: Journal    
DOI: 10.3138/cpp.35.1.85     Document Type: Article

References (12)

1. Bird, R.M. 2007. "Is a State VAT the Answer?" State Tax Notes 45(13):809-25.
2. Bird, R.M., J.M. Mintz, and T.A. Wilson. 2006. "Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience." National Tax Journal 59(4):889-903.
3. Blagrave, P. 2005. "An Analysis of the Impact of the Harmonized Sales Tax on Provincial Revenues in Atlantic Canada." Canadian Public Policy/Analyse de politiques 31(3):319-31.
4. Chetty, R., A. Looney, and K. Kroft. 2007. "Salience and Taxation: Theory and Evidence." Working Paper 13330, National Bureau of Economic Research, Cambridge, Massachusetts.
5. Feehan, J.P. 1985. "Provincial Government Taxation of Clothing and Footwear: Revenue and Equity Aspects." Canadian Public Policy/ Analyse de politiques 11(3):26-39.
6. Murrell, D. and W. Yu. 2000. "The Effect of the Harmonized Sales Tax on Consumer Prices in Atlantic Canada." Canadian Public Policy/Analyse de politiques 26(4):451-60.
7. Ring, R. 1999. "Consumers' Share and Producers' Share of the General Sales Tax." National Tax Journal 42(1):79-90.
8. Ruggeri, G.C. and K. Bluck. 1990. "On the Incidence of the Manufacturers' Sales Tax and the Goods and Services Tax." Canadian Public Policy/Analyse de politiques 16(4):359-73.
9. Slemrod, J. 2008. "Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance." National Tax Journal 61(2):251-75.
10. Smart, M. and R. Bird. 2007. "The GST Cut and Fiscal Imbalance." In The 2006 Federal Budget: Rethinking Fiscal Priorities, eds. C. Beach, M. Smart, and T. Wilson. Montreal and Kingston: McGill-Queen's University Press.
11. Smart, M. and R. Bird. 2008. "The Impact on Investment of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience." Working Paper 14, Institute for International Business, Rotman School of Management, University of Toronto.
12. Statistics Canada. 1992-2005. Consumer Price Index, annual. CANSIM Table 326-0021. Ottawa: Statistics Canada.