Les taxes de vente et le commerce électronique

Electronic commerce is becoming a major element in the competitiveness of industrialized economies. Among other advantages, it reduces the transaction costs of economic agents, raises the productivity of organizations, and facilitates international exchanges. Electronic commerce also ensures greater transparency in price mechanisms since all you need are a few clicks of the mouse to compare offers from different producers. This increases competition in various markets to the benefit of buyers. A more competitive economy ensures a better allocation of resources, bringing benefits to all economic agents.

Une évaluation de la proposition de taxation à deux taux de l’Alliance canadienne

The Canadian government’s recent leaps in tax revenues were a pleasant surprise for voters following an extremely long and unusual period of budget deficits. If these increases are not temporary but result from economic growth that will remain stronger than in the past on a permanent basis, the question arises of how to use these budget “surpluses.” This Note looks at these questions, first presenting the potential impact of introducing a dual-rate tax system as proposed by the Canadian Alliance party and then identifying elements in a tax system to support rises in productivity, employment and living standards.

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