The Resource Taxing consumption in Canada : rates, revenues, and redistribution
Taxing consumption in Canada : rates, revenues, and redistribution
Resource Information
The item Taxing consumption in Canada : rates, revenues, and redistribution represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxing consumption in Canada : rates, revenues, and redistribution represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Taxing consumption in Canada : rates, revenues, and redistribution
- Title
- Taxing consumption in Canada : rates, revenues, and redistribution
- 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
- Label
- Taxing consumption in Canada : rates, revenues, and redistribution
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxing-consumption-in-Canada--rates-revenues/3gIrfMnEPy8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxing-consumption-in-Canada--rates-revenues/3gIrfMnEPy8/">Taxing consumption in Canada : rates, revenues, and redistribution</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Taxing consumption in Canada : rates, revenues, and redistribution
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxing-consumption-in-Canada--rates-revenues/3gIrfMnEPy8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxing-consumption-in-Canada--rates-revenues/3gIrfMnEPy8/">Taxing consumption in Canada : rates, revenues, and redistribution</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
