The GST/HST: Creating an Integrated Sales Tax in a Federal Country
Canada is not a country with a reputation for bold experimentation. However, decades of federal-provincial compromises have successfully disproved the belief that an invoice-credit, destination-based value-added tax (VAT) is unworkable at the subnational level. Canada’s experiences with the GST, as...
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| Format: | Article |
| Language: | English |
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University of Calgary
2012-03-01
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| Series: | The School of Public Policy Publications |
| Online Access: | https://www.policyschool.ca/wp-content/uploads/2016/03/bird-gst-hst.pdf |