An Analysis of the Distributional Impact of the Goods and Services Tax

Patrick Grady

MPRA Paper from University Library of Munich, Germany

Abstract: This article analyzes the distributional impact of the Canadian Goods and Services Tax, which was implemented in 1989, using the Social Policy Simulation and Database, a sophisticated micro-simulation tool developoed by Statistics Canada.

Keywords: GST; Value Added Tax; Incidence (search for similar items in EconPapers)
JEL-codes: C15 H22 H25 (search for similar items in EconPapers)
Date: 1990-05
References: View complete reference list from CitEc
Citations: View citations in EconPapers (7)

Published in Canadian Tax Journal 38.3(1990): pp. 632-643

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:13144

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