Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax

Provincial retail sales taxes are remarkably high on business inputs, including purchases of capital goods that spur growth in productivity and employment. Evidence from Eastern provinces with a Harmonized Sales Tax (HST) suggests that harmonizing provincial sales taxes with the federal GST would eliminate most of this distortion, without leading to an increase in consumer prices.

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Year of publication:	2007
Authors:	Smart, Michael
Published in:	C.D. Howe Institute Commentary. - C. D. Howe Institute. - 2007, 253
Publisher:	C. D. Howe Institute
Subject:	tax reform \| retail sales taxes

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Extent:	application/pdf
Type of publication:	Article
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

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