The Quebec Sales Tax (QST) in Canadian Consumption Tax System

DOI

Bibliographic Information

Other Title
  • カナダの消費課税システムにおけるケベック売上税（QST）
  • Analysis of the Process of Introducing the QST
  • ―QST導入過程の分析を中心に

Description

<p>  Since the Goods and Services Tax (GST)―a federal Value Added Tax―was introduced in 1991, Canada’s consumption tax system has been having a complex system that the Provincial Sales Tax (PST), Quebec Sales Tax (QST), and Harmonized Sales Tax (HST) coexist. However, It has not been disclosed why such a complex system has occurred. This paper tries to clarify what made it possible to introduce the QST with high taxation autonomy despite a subnational Value Added Tax. The analysis of this paper will indicate that the birth of the QST was the result of two factors; the match of interests of Quebec and the federal government in terms of promoting exports to the U.S., and the strategic compromise by the federal government. Thereby, it will suggest the nature of the QST as a solution form of trade-off between tax harmonization and tax autonomy.</p>

Journal

Details 詳細情報について

  • CRID
    1390292737794424832
  • DOI
    10.50898/pfsjipf.8.0_176
  • ISSN
    24363421
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Allowed

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