The economic incidence of replacing a retail sales tax with a value-added tax : evidence from Canadian experience
Michael Smart; Richard M. Bird
| Year of publication: |
2009
|
|---|---|
| Authors: | Smart, Michael ; Bird, Richard M. |
| Published in: |
Canadian public policy : a journal for the discussion of social and economic policy in Canada. - Montréal, Québec : CIREQ, ISSN 0317-0861, ZDB-ID 196490-2. - Vol. 35.2009, 1, p. 85-97
|
| Subject: | Steuerreform | Tax reform | Einzelhandel | Retail trade | Umsatzsteuer | Sales tax | Steuerwirkung | Tax effects | Kanada | Canada | 1996 |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zsfassung in franz. Sprache |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003840950