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Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax
Dungan, Peter; Mintz, Jack; Poschmann, Finn; Wilson, Thomas - In: C.D. Howe Institute Commentary (2008) 273
Ontario should scrap its antiquated retail sales tax, and opt for a made-in-Ontario valued-added tax (VAT) that would improve fairness, encourage investment and wage growth, and reduce administrative costs for government and for business.
Persistent link: https://www.econbiz.de/10005403520
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New Housing and the Harmonized Sales Tax: Lessons from Ontario
Dahlby, Bev; Smart, Michael; Dachis, Benjamin - In: C.D. Howe Institute Backgrounder (2009) 119
Ontario’s revised plan for the tax treatment of new housing under a Harmonized Sales Tax (HST) is a significant improvement over its original proposal in the 2009 Budget, with lower economic cost and less impact on homebuyers’ decisions.
Persistent link: https://www.econbiz.de/10008496361
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The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field
Chen, Duanjie; Mintz, Jack M. - In: C.D. Howe Institute Commentary (2009) 295
disadvantage others. In this Commentary, the authors assess the implications of these trends for Canada’s competitiveness as they … update their annual survey of marginal effective tax rates in Canada and individual provinces. …
Persistent link: https://www.econbiz.de/10008528444
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Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies
Chen, Duanjie; Mintz, Jack M. - In: C.D. Howe Institute Commentary (2008) 270
Canadian governments are undercutting progress in reducing corporate income and capital taxes with counter-productive policies that impose unequal tax burdens across assets and industries. The study highlights priorities for improving the tax system by reducing taxes on capital investment and...
Persistent link: https://www.econbiz.de/10005403518
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Job creation tax credits, fiscal foresight, and job growth : evidence from U.S. states
Chirinko, Robert S.; Wilson, Daniel J. - 2016
This paper studies the effects of job creation tax credits (JCTCs) enacted by U.S. states between 1990 and 2007 to gain insights about fiscal foresight (alterations of current behavior by forwardlooking agents in anticipation of future policy changes). Nearly half of the states adopted JCTCs...
Persistent link: https://www.econbiz.de/10011432544
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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