The Resource Taxing consumption in Canada : rates, revenues, and redistribution

Taxing consumption in Canada : rates, revenues, and redistribution

Label
Taxing consumption in Canada : rates, revenues, and redistribution
Title
Taxing consumption in Canada : rates, revenues, and redistribution
Creator
Subject
Language
eng
Summary
This article examines the role of sales and excise taxes in government revenues and in the Canadian economy. In particular, it explores the distributional effects of consumption taxes among Canadian households, to determine whether and to what extent the tax burden is borne disproportionately by low-income households rather than high-income households. The authors present data on statutory sales tax rates and track the share of sales and excise taxes in Canada' s gross domestic product and government revenues over the past 34 years (1981-2014). They then analyse cross-sectional data on consumption patterns and tax payments of Canadian households, and conclude that the presumed regressivity of sales taxes - particularly general sales taxes like the goods and services tax - is far from clear
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 64 (2016), no. 2 ; p. 417-442
http://library.link/vocab/creatorName
  • Bird, R.M
  • Smart, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • consumption tax
  • sales tax
  • excise duty
  • tax rate
  • tax revenues
  • incidence of tax
  • redistribution principle
Label
Taxing consumption in Canada : rates, revenues, and redistribution
Instantiates
Publication
Label
Taxing consumption in Canada : rates, revenues, and redistribution
Publication

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