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New Housing and the Harmonized Sales Tax: Lessons from Ontario

Bev Dahlby (), Michael Smart () and Benjamin Dachis ()

C.D. Howe Institute Backgrounder, 2009, issue 119

Abstract: Ontario’s revised plan for the tax treatment of new housing under a Harmonized Sales Tax (HST) is a significant improvement over its original proposal in the 2009 Budget, with lower economic cost and less impact on homebuyers’ decisions.

Keywords: tax competitiveness; harmonized sales tax (HST); Province of Ontario (search for similar items in EconPapers)
JEL-codes: H25 H21 H71 D10 (search for similar items in EconPapers)
Date: 2009
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