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

Grady, Patrick (1990): An Analysis of the Distributional Impact of the Goods and Services Tax. Published in: Canadian Tax Journal , Vol. 3, No. 38 (May 1990): pp. 632-643.

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: GST, Value Added Tax, Incidence
• Subjects: H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H22 - Incidence; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H25 - Business Taxes and Subsidies; C - Mathematical and Quantitative Methods > C1 - Econometric and Statistical Methods and Methodology: General > C15 - Statistical Simulation Methods: General

References

Canada, Department of Finance, The Goods and Services Tax, December 19, 1989.

Michael J. Bordt, Grant J. Cameron, Stephen F. Gribble, Brian B. Murphy, Geoff T. Rowe, and Michael C. Wolfson, “The Social Policy Simulation Database and Model: An Integrated Tool for Tax/Transfer Policy Analysis,” Canadian Tax Journal, Vol. 38, (Jan.-Feb. 1990), pp.48-65.

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: An Equilibrium Analysis,” Department of Finance, Tax Policy Branch, Working Paper 89-3.