Title: The Canadian goods and services 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.
Subjects: Value-added tax
Places: Canada