The Effect of the Harmonized Sales Tax on Consumer Prices in Atlantic Canada
Cet article examine l'effet des Taxes de Vente Harmonisées (TVH) sur les prix à la consommation pour les trois Provinces Atlantiques canadiennes impliquées d'avril 1997 à mars 1999. En utilisant les données globales ainsi que groupées (huit composants) fournies par l'indice des prix à...
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Veröffentlicht in: | Canadian public policy 2000-12, Vol.26 (4), p.451-460 |
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description | Cet article examine l'effet des Taxes de Vente Harmonisées (TVH) sur les prix à la consommation pour les trois Provinces Atlantiques canadiennes impliquées d'avril 1997 à mars 1999. En utilisant les données globales ainsi que groupées (huit composants) fournies par l'indice des prix à la consommation (IPC), nous avons effectué une analyse contrefactuelle et avons découvert que, ceteris paribus, alors que l'indice des prix à la consommation a, globalement, marqué une légère baisse au cours des deux premières années, pour les composants de l'IPC, le changement varie considérablement d'une catégorie à l'autre. /// This paper examines the effect of the Harmonized Sales Tax (HST) on consumer prices for the three participating Atlantic Canada provinces from April 1997 to March 1999. Using aggregate and disaggregate (eight-components) consumer price index (CPI) data, we conduct counter-factual analysis and find that, ceteris paribus, while the consumer price index for overall items fell slightly during the first two years of the HST, the change in the components of the CPI varies substantially from one category to another. |
doi_str_mv | 10.2307/3552611 |
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subjects | Consumer economics Consumer Price Index Consumer prices Cost of living indexes Goods and services tax Government GST Income taxes Personal income taxes Price indexes Provincial government Sales taxes Studies Value added taxes |
title | The Effect of the Harmonized Sales Tax on Consumer Prices in Atlantic Canada |
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