(Download) "Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience." by National Tax Journal # eBook PDF Kindle ePub Free
eBook details
- Title: Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience.
- Author : National Tax Journal
- Release Date : January 01, 2006
- Genre: Business & Personal Finance,Books,
- Pages : * pages
- Size : 294 KB
Description
INTRODUCTION Is it possible to coordinate a federal value-added tax (VAT) with state retail sales taxes (RSTs)? Canada's experience over the last 15 years demonstrates that it is. Must sub-national governments harmonize retail sales taxes if the federal government adopts a VAT? Canadian experience shows that sales tax harmonization need not happen and little coordination might arise. Would states welcome a federal VAT? Probably not since a government would not welcome competition for a scarce revenue base.
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