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其他書名
Provincial Perspective
出版Library of Parliament, Research Branch, 1989
ISBN066013487X9780660134871
URLhttp://books.google.com.hk/books?id=Zb-9q3Qqf3kC&hl=&source=gbs_api
註釋Some provinces will oppose the Goods and Services Tax not only on the grounds of the tax's economic effects but also by claiming that is would be unconstitutional, would reduce their political room to manoeuvre and would adversely affect their own tax system. This paper examines the constitutional, political, and fiscal concerns that the proposed tax raises for the provinces that collect retail sales tax. It shows that some of the arguments they will try to use are invalid, while others remain to be proved.