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
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)
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Persistent link: https://EconPapers.repec.org/RePEc:cdh:backgr:119
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