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Assessing a direct consumption tax to replace the GST
Kesselman, Jonathan R. - In: Canadian tax journal 42 (1994) 3, pp. 709-803
Persistent link: https://www.econbiz.de/10001171159
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The enactment of a value-added tax in Switzerland
Due, John Fitzgerald - In: Canadian tax journal 42 (1994) 5, pp. 1294-1305
Persistent link: https://www.econbiz.de/10001176987
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Border taxes, cross-border shopping, and the differential incidence of the GST
Boisvert, Michelle - In: Canadian tax journal 42 (1994) 5, pp. 1276-1293
Persistent link: https://www.econbiz.de/10001176989
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The application of the goods and services tax to real property transactions
Arkin, P. R. - In: Canadian tax journal 42 (1994) 5, pp. 1175-1235
Persistent link: https://www.econbiz.de/10001176999
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Overoptimism and the GST : a critical comment on the Hamilton and Kuo general equilibrium analysis
Ruggeri, Giuseppe Carmelo - In: Canadian tax journal 40 (1992) 1, pp. 148-161
Persistent link: https://www.econbiz.de/10001128005
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Evidence of a post-GST increase in the underground economy
Spiro, Peter S. - In: Canadian tax journal 41 (1993) 2, pp. 247-258
Persistent link: https://www.econbiz.de/10001145231
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What rate structure for a goods and services tax? : the European experience
Cnossen, Sijbren - In: Canadian tax journal 37 (1989) 5, pp. 1167-1181
Persistent link: https://www.econbiz.de/10001083403
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VAT and RST : a comparison
Cnossen, Sijbren - In: Canadian tax journal 35 (1987) 3, pp. 559-615
Persistent link: https://www.econbiz.de/10001030473
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The Swiss value-added tax
Due, John Fitzgerald - In: Canadian tax journal 45 (1997) 2, pp. 260-268
Persistent link: https://www.econbiz.de/10001229111
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Value-added tax : the partial exemption regime
Zacharopoulos, Konstantinos - In: Canadian tax journal 49 (2001) 1, pp. 102-126
Persistent link: https://www.econbiz.de/10001581961