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The Canadian Goods and Services Tax: History, policy and politics paper

Published on 01 Jan 92 by Australian Tax Research Foundation

The manner in which the Goods and Services Tax was introduced in Canada provides lessons for Australia in any potential implementation of a GST. Professor Brooks' publication provides a history of Federal sales tax reform in Canada and analyses both the Canadian Goods and Services Tax and the package in which it was incorporated including compensation provisions.

Author profile:

Neil Brooks
Neil teaches tax law and policy at Osgoode Hall Law School and is a Senior Fellow of the Taxation Law and Policy Institute, Monash Univeristy. Current at 01 October 2009 Click here to expand/collapse more articles by Neil BROOKS.
 
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