The paper develops a theoretical framework to measure the effective federal and provincial sales tax rates for final demand commodities. The results show that non-neutralities exist not only in the federal sales tax but also in other taxes in the Canadian commodity tax system. One of the most...

The paper reviews changes in the tax mix in Canada and several developed countries over the past two decades and outlines the key factors that influence it. The tax mix in Canada is largely similar to other OECD countries with two major exceptions. The first is a larger percentage share of...

This paper examines the public sector finances of four Central American Countries in terms of revenues, expenditures and deficits for the period of 1980 to 1986. The large central government deficits are a reflection of the steady growth of current expenditures, including rising public sector...

The focus of this paper is on the trade and industrial adjustment in the television sector of the consumer electronics industry in the North American economy. This is the sector of the industry that has received the greatest amount of protection from imports of foreign-produced goods. Both...

This study examines the changes in tax policies that occurred in Sri Lanka after the change in Government in 1977. These policies are evaluated in the context of the major reforms that were carried out on most aspects of the economy. These fundamental reforms have experienced significant success...

The analysis of the relationship of the average durations of employment and unemployment spells across labor force participants over an extended period is used to study the long-run structure of unemployment. Based on this relationship, how the unemployment rates of individuals vary with their...