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

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.

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Year of publication:	1991-01
Authors:	KUO, CHUN-YAN ; HAMILTON, BOB
Institutions:	Economics Department, Queen's University
Subject:	Canadian sales tax \| goods and services tax \| regional general equilibrium model \| small open economy \| constant elasticity of substitution \| cost of capital

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Extent:	application/pdf
Series:	Development Discussion Papers.
Type of publication:	Book / Working Paper
Notes:	Number 1991-13 18 pages
Classification:	D58 - Computable and Other Applied General Equilibrium Models ; C68 - Computable General Equilibrium Models
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10004976740