Grady, Patrick (1991): The Distributional Impact of the Goods and Services Tax: A Reply to Gillespie. Published in: Canadian Tax Journal , Vol. 38, No. 4 (1991): pp. 937-946.
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This article presents my response to methodological questions about the incidence and impact of the Canadian Goods and Services Tax raised by W. Irwin Gillespie.
|Item Type:||MPRA Paper|
|Original Title:||The Distributional Impact of the Goods and Services Tax: A Reply to Gillespie|
|Keywords:||Canadian Goods and Services Tax; tax incidence; income distribution|
|Subjects:||H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H22 - Incidence
H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H25 - Business Taxes and Subsidies
|Depositing User:||Patrick Grady|
|Date Deposited:||09. Feb 2009 03:05|
|Last Modified:||18. Feb 2013 03:34|
W. Irwin Gillespie, "How to Create a Tax Burden where No Tax Burden Exists: A Critical Examination of Grady's Analysis of the Goods and Services Tax," Canadian Tax Journal, Vol.39.No. 4 (1991).
Neil Brooks, "Searching for an Alternative to the GST," Discussion Paper 90.C.1, Institute for Research in Public Policy (1990).
Bob Hamilton and Chun-Yan Kuo, "The Goods and Services Tax: A General Equilibrium Analysis," Working Paper 89-3, Department of Finance, Tax Policy and Legislation Branch (1989).