Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience

Richard M. Bird (), Jack M. Mintz and Thomas A Wilson ()
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Thomas A Wilson: International Tax Program, Rotman School of Management, University of Toronto

No 607, International Tax Program Papers from International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto

Abstract: Canada has operated both a federal value-added tax (the GST) and two variants of provincial VATs for the last 15 years. In addition, several provinces have continued to operate retail sales taxes similar to those in most US states. A brief review of experience around the world with 'two-level' sales tax indicates that Canadian experience is the most relevant international experience for the US to consider. We conclude that the Canadian case suggests that the introduction of a federal VAT in the US would not create any great technical problems for eithere the states or business.

Keywords: sales tax; value-added tax; intergovernmental coordination (search for similar items in EconPapers)
JEL-codes: H77 H71 H25 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
Date: 2006-11
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