University of Toronto Press
  • The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience
Figure 1. CPI Prices of Household Operations and Furnishings Note: CPI = Consumer Price Index. HST = harmonized sales tax. RST = retail sales tax. Source: , CANSIM Table 326–0021.
Figure 1.

CPI Prices of Household Operations and Furnishings

Note: CPI = Consumer Price Index. HST = harmonized sales tax. RST = retail sales tax.

Source: Statistics Canada (1992–2005), CANSIM Table 326–0021.

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