Issues in Integration of Federal and Provincial Sales Taxes: A Canadian Perspective

Satya Poddar

National Tax Journal, 1988, vol. 41, issue 3, 369-80

Abstract: Reviews some of the key factors to be considered in the pursuit of a joint sales tax system and outlines the Canadian proposal in that light. Concludes with a discussion of a number of key technical design issues.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:41:y:1988:i:3:p:369-80

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