Bird, Richard M.; Mintz, Jack M.; Wilson, Thomas A. - Rotman Institute for International Business, Rotman … - 2006
Canada has operated both a federal value-added tax (the GST) and two variants of provincial VATs for the last 15 years. In addition, several provinces have continued to operate retail sales taxes similar to those in most US states. A brief review of experience around the world with 'two-level'...
