Departures From Neutrality in Canada’s Goods and Services Tax
With recent accessions to the federal-provincial Harmonized Sales Tax, provinces with valueadded taxes (VATs) now comprise over two-thirds of the national economy. While Canadian VATs are economically superior to the taxes they replaced, they are not as well designed as in other countries. An effi...
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| Format: | Article |
| Language: | English |
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University of Calgary
2012-02-01
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| Series: | The School of Public Policy Publications |
| Online Access: | https://dev.journalhosting.ucalgary.ca/index.php/sppp/article/view/42375 |
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Departures From Neutrality in Canada’s Goods and Services Tax
Published 2012-02-01
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