The Resource Equity aspects of sales taxes and income taxes

Equity aspects of sales taxes and income taxes

Label
Equity aspects of sales taxes and income taxes
Title
Equity aspects of sales taxes and income taxes
Creator
Subject
Summary
This article "analyses the vertical equity implications of replacing the combined Canadian federal-provincial personal income taxes with an equal yield, joint goods and services sales tax. It estimates the differential incidence of each type of tax by income bracket, using detailed micro data for 1986. It also examines the effect of mitigating the impact on low-income households through an income-tested refundable GST credit."
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 42 (1994), no. 5 ; p. 1263-1275
http://library.link/vocab/creatorName
  • Ruggeri, G.C
  • Wart, D. van
  • Howard, R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • individual income tax
  • brackets
  • sales tax
Label
Equity aspects of sales taxes and income taxes
Instantiates
Publication
Label
Equity aspects of sales taxes and income taxes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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