The Time is Still Right for BC’s HST

Finn Poschmann and Alexandre Laurin
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Finn Poschmann: C.D. Howe Institute
Alexandre Laurin: C.D. Howe Institute

No 119, e-briefs from C.D. Howe Institute

Abstract: British Columbia is on the right track with its controversial move to a harmonized sales tax (HST), according to this report. The authors say the shift to a value-added tax mirrors patterns in most of the developed world, and helped move the province from being a high tax, investment-unfriendly jurisdiction, to one which is domestically and internationally competitive – a more attractive home for investment and jobs. Consumption taxes like the HST in BC impose smaller burdens on the economy, per dollar of government revenue, than alternatives such as old-style retail sales taxes or taxes on personal and business incomes. For this and other reasons, conclude the authors, BC residents are well served by the new HST.

Keywords: Fiscal and Tax Competitiveness; British Columbia (Province); harmonized sales tax (HST) (search for similar items in EconPapers)
JEL-codes: H2 H71 (search for similar items in EconPapers)
Pages: 4 pages
Date: 2011-06
New Economics Papers: this item is included in nep-acc
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