Coordinating federal and provincial sales taxes: Lessons from the Canadian experience

被引：9

作者：

Bird, Richard M. ^{[1
]}

Mintz, Jack M. ^{[1
]}

Wilson, Thomas A. ^{[1
]}

机构：

[1] Univ Toronto, Sch Management, Toronto, ON M5S 3E6, Canada

来源：

NATIONAL TAX JOURNAL | 2006年 / 59卷 / 04期

关键词：

D O I：

10.17310/ntj.2006.4.08

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Canada has operated both a federal value-added tax (the GST) and two variants of provincial VATs for the last 15 years. in addition, several provinces have continued to operate retail sales taxes similar to those in most US states. A brief review of experience around the world with "two-level" sales taxes indicates that Canadian experience is the most relevant international experience for the US to consider. We conclude that the Canadian case suggests that the introduction of a federal VAT in the US would not create any great technical problems for either the states or business.

引用

页码：889 / 903

页数：15

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