Ruggeri, G. C.; Bluck, K. - In: Canadian Public Policy 16 (1990) 4, pp. 359-373
In April 1989, the federal Minister of Finance announced plans to implement the Goods and Services Tax (GST), an invoice- based value-added tax, as a replacement for the present Manufacturers' Sales Tax (MST). One of the stated reasons for this change was the concern about the regressivity of...