Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax

Michael Smart

C.D. Howe Institute Commentary, 2007, issue 253

Abstract: Provincial retail sales taxes are remarkably high on business inputs, including purchases of capital goods that spur growth in productivity and employment. Evidence from Eastern provinces with a Harmonized Sales Tax (HST) suggests that harmonizing provincial sales taxes with the federal GST would eliminate most of this distortion, without leading to an increase in consumer prices.

Keywords: tax reform; retail sales taxes (search for similar items in EconPapers)
JEL-codes: H20 H24 (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (13)

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