The Canadian goods and services tax
Subtitle: history, policy, and politics
By: Neil Brooks
Series: Research study / Australian Tax Research Foundation, Public Sector Management Institute -- no. 16; Research study (Australian Tax Research Foundation) -- no. 16
Publisher: Australian Tax Research Foundation
Published: 1992
Place of publication: Sydney
Language: eng
Number of pages: 169
Subjects: Value-added tax
Description: The history of federal sales tax reform in Canada is reviewed in this paper which also surveys the events that led up to the enactment of the GST; describes the elements of what was referred to as the "GST reforms"; analyses an alternative to the enactment of the GST that the Canadian government ignored, namely, the imposition of an income tax surcharge; reviews the tax policy considerations that supported an income tax surcharge over the enactment of a GST; and examines the politics involved in the debate over the enactment of the GST.
Notes: Includes bibliographical references.
Table of contents: title: The Canadian GST ; Chronology of federal sales tax reform ; Elements of the GST reforms ; An income tax alternative to the GST ; Comparing a GST with an income tax surcharge ; The politics of the GST