Taxing Consumption or Income: Du Pareil Au Même?
Income and consumption comprise the two main tax bases in most countries, leaving many governments with the perennial dilemma of deciding which ought to be the focus of fiscal policy. However, in Canada the situation is much less ambiguous; the existing Canadian tax regime disproportionately favours...
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| Format: | Article |
| Language: | English |
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University of Calgary
2012-03-01
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| Series: | The School of Public Policy Publications |
| Online Access: | http://www.policyschool.ca/wp-content/uploads/2016/03/taxing-consumption-cnossen.pdf |