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VAT in a Federal System : Lessons from Canada
Bird, Richard M. - 2012
. Nonetheless, more by accident than design, Canada ended up being a bold innovator in sales tax policy and administration in …-credit destination-based value added tax (VAT) at the subnational level of government. Canada's almost two decades of experience …
Persistent link: https://www.econbiz.de/10013103410
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Sales Taxation in Canada : The GST-HST-QST-RST 'System'
Bird, Richard M. - 2009
added tax (VAT) at the subnational level of government. Canada's almost two decades of experience with just such a VAT … as Canada's federal VAT (the Goods and Services Tax, or GST) but administered by the provincial government, and the … problems for the federal VAT. On the other hand, the existence of a federal VAT has apparently spared Canada from many of the …
Persistent link: https://www.econbiz.de/10013159272
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Business Tax Burdens in Canada’s Major Cities : The 2019 Report Card
Found, Adam - 2020
The best and worst major Canadian cities for business investment as measured by overall tax burden are identified in a new report by authors Adam Found and Peter Tomlinson.Before a business decides to locate or expand in a given jurisdiction, it must consider the tax implications of such an...
Persistent link: https://www.econbiz.de/10012836048
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The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax : Evidence from Canadian Experience
Smart, Michael - 2008
A decade ago, several Canadian provinces replaced retail sales taxes by value-added taxes. This paper estimates the effects of this tax substitution on consumer prices in the reforming provinces. Consistent with theory, we find that the resulting effective tax rate changes were shifted forward...
Persistent link: https://www.econbiz.de/10012723057
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Business Tax Burdens in Canada’s Major Cities : The 2018 Report Card
Found, Adam - 2018
“Business Tax Burdens in Canada's Major Cities: The 2018 Report Card” authors Adam Found and Peter Tomlinson compare business …
Persistent link: https://www.econbiz.de/10012906621
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Business Tax Burdens in Canada's Major Cities : The 2015 Report Card
Dachis, Benjamin - 2017
cities, according to a new C.D. Howe Institute report. In “Business Tax Burdens in Canada's Major Cities: The 2015 Report …
Persistent link: https://www.econbiz.de/10012970578
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Business Tax Burdens in Canada's Major Cities : The 2016 Report Card
Found, Adam - 2016
Canada's Major Cities: The 2016 Report Card,” authors Adam Found and Peter Tomlinson rate the largest cities in each province …
Persistent link: https://www.econbiz.de/10012977002
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Tax Elasticity Estimates for Capital Stocks in Canada
Wen, Jean-François - 2020
The paper provides estimates of the long-run, tax-adjusted, user cost elasticity of capital (UCE) in a small open economy, exploiting three sources of variation in Canadian tax policy: across provinces, industries, and years. Estimates of the UCE with Canadian data are less prone to the...
Persistent link: https://www.econbiz.de/10012829695
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Do Enterprise Zones Work? An Analysis at the Borders
Billings, Stephen B. - 2009
This paper analyzes Enterprise Zones in Colorado in order to study the relationship between geographically targeted tax credits and the location of new businesses and jobs. Enterprise Zone (EZ) programs provide tax incentives for investment and job creation in economically lagging regions. While...
Persistent link: https://www.econbiz.de/10014222802
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Interaction between federal taxation and horizontal tax competition : theory and evidence from Canada
Rizzo, Leonzio - In: Public choice 144 (2010) 1/2, pp. 369-387
Persistent link: https://www.econbiz.de/10008658953