Reforming the Canadian Sales Tax System: A Regional General Equilibrium Analysis

Chun-Yan Kuo and Bob Hamilton
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Chun-Yan Kuo: Department of Finance, Canada
Bob Hamilton: Department of Finance, Canada

No 1991-13, Development Discussion Papers from JDI Executive Programs

Abstract: The paper develops a regional general equilibrium model of the Canadian economy to analyze the sectoral and regional impacts of the major changes to the Canadian sales tax system. The results indicate that replacing the federal sales tax with the goods and service tax increases real output in Canada in the long run by 1.4 percent. If the provincial sales taxes are also integrated, real output increases by a further 0.8 percent.

Keywords: Canadian sales tax; goods and services tax; regional general equilibrium model; small open economy; constant elasticity of substitution; cost of capital (search for similar items in EconPapers)
JEL-codes: C68 D58 (search for similar items in EconPapers)
Pages: 18 pages
Date: 1991-01
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:179

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