Measuring the Non-Neutralities of Sales and Excise Taxes in Canada

Chun-Yan Kuo, Thomas McGirr and Satya Poddar
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Chun-Yan Kuo: Department of Finance, Canada
Thomas McGirr: Department of Finance, Canada
Satya Poddar: Clarkson Gordon, Canada

No 1988-08, Development Discussion Papers from JDI Executive Programs

Abstract: The paper develops a theoretical framework to measure the effective federal and provincial sales tax rates for final demand commodities. The results show that non-neutralities exist not only in the federal sales tax but also in other taxes in the Canadian commodity tax system. One of the most significant findings is that the combined hidden federal and provincial sales tax content of exports may be as much as 1.3 percent of their sales value.

Keywords: non-neutralities; sales tax; excise tax; input-output model; exports; Canada (search for similar items in EconPapers)
JEL-codes: D57 D62 (search for similar items in EconPapers)
Pages: 16 pages
Date: 1988-06
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Citations: View citations in EconPapers (24)

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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:178

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