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Small business taxation and income inequality : the view from Canada
Smart, Michael - In: National tax journal 74 (2021) 2, pp. 493-512
Persistent link: https://www.econbiz.de/10012548887
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The impact on investment of replacing a retail sales tax with a value-added tax: evidence from Canadian experience
Smart, Michael; Bird, Richard M. - In: National tax journal 62 (2009) 4, pp. 591-609
Persistent link: https://www.econbiz.de/10003936697
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The Impact on Investment of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience
Smart, Michael; Bird, Richard M - In: National tax journal 62 (2009) 4, pp. 591-611
Persistent link: https://www.econbiz.de/10008345477