The case for a Greater Toronto and Hamilton Area sales tax

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This paper looks at how much revenue could be raised from a sales tax in the City of Toronto or in the Greater Toronto and Hamilton Area (GTHA). It provides an example of an enhancement to the sales tax credit to mitigate the impact on low-income households and estimates the distributional impact. 

Office:

Ontario Office

Project:

Issues:

Inequality and poverty
Municipalities and urban development
Taxes and tax cuts

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