The Resource Border taxes, cross-border shopping, and the differential incidence of the GST

Border taxes, cross-border shopping, and the differential incidence of the GST

Label
Border taxes, cross-border shopping, and the differential incidence of the GST
Title
Border taxes, cross-border shopping, and the differential incidence of the GST
Creator
Subject
Summary
When the GST was introduced in Canada, it was widely anticipated that the burden of the GST would be shifted to consumers as a result of its destination basis. What earlier analysis overlooked was the potential for consumer mobility and the impetus that the GST would provide to cross-border shopping. This article provides theoretical and econometric evidence that this neglected feature of interjurisdictional mobility on the part of the consumer has provoked substantial backward shifting of the GST onto Canadian producers
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 42 (1994),
http://library.link/vocab/creatorName
  • Boisvert, M
  • Thirsk, W
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
GST
Label
Border taxes, cross-border shopping, and the differential incidence of the GST
Instantiates
Publication
Label
Border taxes, cross-border shopping, and the differential incidence of the GST
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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