Canadian Tax Papers, 77. izdaja

administration Alberta amended Amusement Basis British Columbia burden Canadian Tax Foundation Canadian Tax Journal Canadian Tax Paper Catalogue cents per litre cigarette cigars commodity cost distribution economic elasticities of demand equipment equity example Excise Tax exemptions expenditure tax farm federal sales tax Fuel Taxes gasoline household Ibid income groups income tax increase indirect taxes inputs interprovincial levy low income Manitoba manufacturing materials ment motive fuel tax motor vehicles Nova Scotia Ontario Ottawa output political Prince Edward Island Production machinery proportion provincial expenditures provincial governments provincial retail sales provincial revenues Provincial Sales Taxes purchases Quebec Queen's Printer reduce regressive repairs retail sales tax revenue sources revenue yields Sales Tax Act sales tax base sales tax revenue Saskatchewan service industries shifting Statistics Canada Statutory authority supra footnote Table tangible personal property tax rates tax system Taxable services taxpayers tion Toronto transactions transportation value-added tax