The Impact of Sales Tax Reform on Ontario Consumers: A First Look at the Evidence

Ontario’s new Harmonized Sales Tax applies to a broader base of consumer purchases than before, but it also removes some of the “hidden” taxes on business inputs. This paper offers a first look at how the change has affected consumer prices and the welfare of Ontario families. While consumer price...

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Bibliographic Details
Main Author: Michael Smart
Format: Article
Language:English
Published: University of Calgary 2011-03-01
Series:The School of Public Policy Publications
Online Access:http://www.policyschool.ca/wp-content/uploads/2016/03/ontario-sales-tax-reform4_0.pdf