The Canadian Goods and Services Tax: History, Policy, and Politics
- ISBN-10
- 0949482420
- ISBN-13
- 9780949482426
- Category
- Sales tax
- Pages
- 169
- Language
- English
- Published
- 1992
- Author
- Neil Brooks
Description
The history of federal sales tax reform in Canada is reviewed in this paper which also surveys the events that led up to the enactment of the GST; describes the elements of what was referred to as the "GST reforms"; analyses an alternative ...
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