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Evolution or extinction [electronic resource] : harmonization in a British Columbia that works / by David Baxter, Ryan Berlin, and Andrew Ramlo ; a background report for a presentation by David Baxter at the Certified General Accountants of British Columbia Countdown to the HST Conference, Vancouver, BC, March 4, 2010.
Author
Baxter, David, 1945-
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Format
Book
Language
English
Published/Created
Vancouver, B.C. : Urban Futures, 2010 (Saint-Lazare, Quebec : Canadian Electronic Library, 2010).
Description
1 electronic text (iv, 20 p.) : digital file.
Availability
Available Online
Canada Commons - Documents
Details
Subject(s)
Sales tax
—
British Columbia
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Value-added tax
—
British Columbia
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Related name
Berlin, Ryan
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Ramlo, Andrew
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Urban Futures Institute
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Series
Urban Futures Institute report ; 77.
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Urban Futures Institute report ; 77
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Summary note
This report presents a general review of the dimensions of change that will characterize British Columbia's economy and demography in the coming years and some of the challenges and opportunities that such change will offer. In this context, the implications of the replacement of the Provincial Sales Tax plus Goods and Services Tax (PST+GST) with a Harmonized Sales Tax (HST) are highlighted. The coming changes will require the province to place a greater emphasis on productivity and exports, both as a result of our changing demography (a slowing in the growth of the province's labour supply in the face of increasing demand for the funding of social services) and due to industry-specific conditions (ranging from the supply consequences of the pine beetle to competition from US shale gas production). It also recognizes that the replacement of PST+GST with HST will have a differential impact across industry sectors.
Notes
Issued as part of the Canadian Electronic Library, Documents collection, and Canadian public policy collection.
Bibliographic references
Includes bibliographical references (p. xx).
Contents
Introduction
A change from PST+GST to HST
Productivity matters
Exporting matters
Evolving matters
Supplement: equity and residential construction.
Show 3 more Contents items
OCLC
654778956
Statement on language in description
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