Corpus ID: 153292652

Evidence of a Post-GST Increase in the Underground Economy

@inproceedings{Spiro1993EvidenceOA,
  title={Evidence of a Post-GST Increase in the Underground Economy},
  author={P. Spiro},
  year={1993}
}
Experience in other countries suggests that evasion of value-added taxes is a significant problem at the retail level. There is a likelihood that, at the margin, switching from the narrow-based federal manufacturers’ sales tax to the broad based goods and services tax (GST) may have increased the incentives and opportunities for tax evasion in Canada. This study analyzes the growth in cash balances held by the public, as an indicator of transaction volumes, and finds that there has been a… Expand
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