An Analysis of the Distributional Impact of the Goods and Services Tax

This article analyzes the distributional impact of the Canadian Goods and Services Tax, which was implemented in 1989, using the Social Policy Simulation and Database, a sophisticated micro-simulation tool developoed by Statistics Canada.

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Year of publication:	1990-05
Authors:	Grady, Patrick
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	GST \| Value Added Tax \| Incidence

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Notes:	Published in Canadian Tax Journal 38.3(1990): pp. 632-643
Classification:	H22 - Incidence ; H25 - Business Taxes and Subsidies ; C15 - Statistical Simulation Methods; Monte Carlo Methods
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005836592