The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience

@article{Smart2009TheEI,
  title={The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience},
  author={Mike Smart and Richard M. Bird},
  journal={Canadian Public Policy},
  year={2009},
  volume={35},
  pages={85 - 97}
}
Il y a une dizaine d’années, plusieurs provinces canadiennes ont remplacé la taxe de vente au détail par une taxe sur la valeur ajoutée. Dans cet article, nous analysons l’effet que ce changement a eu sur les prix à la consommation dans les provinces concernées. En accord avec la théorie dans ce domaine, nous observons que l’effet entraîné par les changements de taux a été reporté sur les consommateurs dans la plupart des secteurs de l’économie. Au bout du compte, l’impact sur les prix nets… 

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