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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Abstract
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 |
| Language: | English |
| 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 |
| Item ID: | 13246 |
| Depositing User: | Patrick Grady |
| Date Deposited: | 09 Feb 2009 03:05 |
| Last Modified: | 29 Sep 2019 04:37 |
| References: | 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). |
| URI: | https://mpra.ub.uni-muenchen.de/id/eprint/13246 |
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