{"id":645,"date":"2016-06-01T18:58:00","date_gmt":"2016-06-01T18:58:00","guid":{"rendered":"https:\/\/financesofthenation.ca\/staging\/6309\/2018\/08\/10\/research-dataset-1-copy-copy-2-copy\/"},"modified":"2020-07-07T15:17:51","modified_gmt":"2020-07-07T15:17:51","slug":"fotn-papers-bird-smart-taxing-consumption","status":"publish","type":"post","link":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/","title":{"rendered":"Taxing Consumption in Canada: Rates, Revenues, and Redistribution"},"content":{"rendered":"<div style=\"font-style: italic; font-size: 1.25em;\">Richard Bird and Michael Smart, Canadian Tax Journal (2016; 64(2))<\/div>\n<table>\n<tbody>\n<tr>\n<td style=\"width: 10%;\"><img decoding=\"async\" class=\"alignleft size-thumbnail wp-image-169\" style=\"margin: 0px 0px 0px 5px;\" src=\"https:\/\/zld.mro.mybluehost.me\/\/wp-content\/uploads\/2018\/07\/excel_logo-150x150.png\" alt=\"\" width=\"30\" height=\"30\"><\/td>\n<td style=\"vertical-align: middle;\"><a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/birdsmart-ctf2016-all-tables-final.xlsx\"> Bird and Smart 2016 All Tables <\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10%;\"><img decoding=\"async\" class=\"alignleft size-full wp-image-612\" style=\"margin: 0px 0px 0px 5px;\" src=\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/adobe-pdf-icon.png\" alt=\"\" width=\"30\" height=\"30\" srcset=\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/adobe-pdf-icon.png 300w, https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/adobe-pdf-icon-150x150.png 150w\" sizes=\"(max-width: 30px) 100vw, 30px\" \/><\/td>\n<td style=\"vertical-align: middle;\"><a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/16ctj2-fn.pdf\"> Download Paper<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Paper Citation<\/strong><\/p>\n<p>Bird, Richard and Michael Smart (2016), \u201cTaxing Consumption in Canada: Rates, Revenues, and Redistribution\u201d, Canadian Tax Journal Vol.&nbsp;64(2), 417-42.<\/p>\n<p><strong>Paper Abstract<\/strong><\/p>\n<blockquote><p>This article examines the role of sales and excise taxes in government revenues and in the Canadian economy. In particular, it explores the distributional effects of consumption taxes among Canadian households, to determine whether and to what extent the tax burden is borne disproportionately by low-income households rather than high-income households. The authors present data on statutory sales tax rates and track the share of sales and excise taxes in Canada\u2019s gross domestic product and government revenues over the past 34 years (1981-2014). They then analyze cross-sectional data on consumption patterns and tax payments of Canadian households, and conclude that the presumed regressivity of sales taxes\u2014particularly general sales taxes like the goods and services tax\u2014is far from clear.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Richard Bird and Michael Smart, Canadian Tax Journal (2016; 64(2)) Bird and Smart 2016 All Tables Download Paper Paper Citation Bird, Richard and Michael Smart (2016), \u201cTaxing Consumption in Canada: Rates, Revenues, and Redistribution\u201d, Canadian Tax Journal Vol.&nbsp;64(2), 417-42. Paper Abstract This article examines the role of sales and excise taxes in government revenues and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1624,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[26],"tags":[141],"class_list":["post-645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","tag-personal-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxing Consumption in Canada: Rates, Revenues, and Redistribution - Finances of the Nation<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxing Consumption in Canada: Rates, Revenues, and Redistribution - Finances of the Nation\" \/>\n<meta property=\"og:description\" content=\"Richard Bird and Michael Smart, Canadian Tax Journal (2016; 64(2)) Bird and Smart 2016 All Tables Download Paper Paper Citation Bird, Richard and Michael Smart (2016), \u201cTaxing Consumption in Canada: Rates, Revenues, and Redistribution\u201d, Canadian Tax Journal Vol.&nbsp;64(2), 417-42. Paper Abstract This article examines the role of sales and excise taxes in government revenues and [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/\" \/>\n<meta property=\"og:site_name\" content=\"Finances of the Nation\" \/>\n<meta property=\"article:published_time\" content=\"2016-06-01T18:58:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-07T15:17:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2304\" \/>\n\t<meta property=\"og:image:height\" content=\"1536\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@FONCanada\" \/>\n<meta name=\"twitter:site\" content=\"@FONCanada\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/#\/schema\/person\/1205d3325008099eca42de1530853bb1\"},\"headline\":\"Taxing Consumption in Canada: Rates, Revenues, and Redistribution\",\"datePublished\":\"2016-06-01T18:58:00+00:00\",\"dateModified\":\"2020-07-07T15:17:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/\"},\"wordCount\":166,\"publisher\":{\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/#organization\"},\"image\":{\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash.jpg\",\"keywords\":[\"Personal Tax\"],\"articleSection\":[\"Articles\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/\",\"url\":\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/\",\"name\":\"Taxing Consumption in Canada: Rates, Revenues, and Redistribution - Finances of the Nation\",\"isPartOf\":{\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash.jpg\",\"datePublished\":\"2016-06-01T18:58:00+00:00\",\"dateModified\":\"2020-07-07T15:17:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#primaryimage\",\"url\":\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash.jpg\",\"contentUrl\":\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash.jpg\",\"width\":2304,\"height\":1536},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/financesofthenation.ca\/staging\/6309\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxing Consumption in Canada: Rates, Revenues, and Redistribution\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/#website\",\"url\":\"https:\/\/financesofthenation.ca\/staging\/6309\/\",\"name\":\"Finances of the Nation\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/financesofthenation.ca\/staging\/6309\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/#organization\",\"name\":\"Finances of the Nation\",\"url\":\"https:\/\/financesofthenation.ca\/staging\/6309\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/ctf-logo-new.png\",\"contentUrl\":\"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/ctf-logo-new.png\",\"width\":4461,\"height\":538,\"caption\":\"Finances of the Nation\"},\"image\":{\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/FONCanada\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/#\/schema\/person\/1205d3325008099eca42de1530853bb1\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/financesofthenation.ca\/staging\/6309\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6b6a9ad84c1607cbe18850ffc55f43b9cfb690ec201943a233395844cd5df1e1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6b6a9ad84c1607cbe18850ffc55f43b9cfb690ec201943a233395844cd5df1e1?s=96&d=mm&r=g\",\"caption\":\"admin\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxing Consumption in Canada: Rates, Revenues, and Redistribution - Finances of the Nation","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/","og_locale":"en_US","og_type":"article","og_title":"Taxing Consumption in Canada: Rates, Revenues, and Redistribution - Finances of the Nation","og_description":"Richard Bird and Michael Smart, Canadian Tax Journal (2016; 64(2)) Bird and Smart 2016 All Tables Download Paper Paper Citation Bird, Richard and Michael Smart (2016), \u201cTaxing Consumption in Canada: Rates, Revenues, and Redistribution\u201d, Canadian Tax Journal Vol.&nbsp;64(2), 417-42. Paper Abstract This article examines the role of sales and excise taxes in government revenues and [&hellip;]","og_url":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/","og_site_name":"Finances of the Nation","article_published_time":"2016-06-01T18:58:00+00:00","article_modified_time":"2020-07-07T15:17:51+00:00","og_image":[{"width":2304,"height":1536,"url":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_creator":"@FONCanada","twitter_site":"@FONCanada","twitter_misc":{"Written by":"admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#article","isPartOf":{"@id":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/"},"author":{"name":"admin","@id":"https:\/\/financesofthenation.ca\/staging\/6309\/#\/schema\/person\/1205d3325008099eca42de1530853bb1"},"headline":"Taxing Consumption in Canada: Rates, Revenues, and Redistribution","datePublished":"2016-06-01T18:58:00+00:00","dateModified":"2020-07-07T15:17:51+00:00","mainEntityOfPage":{"@id":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/"},"wordCount":166,"publisher":{"@id":"https:\/\/financesofthenation.ca\/staging\/6309\/#organization"},"image":{"@id":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#primaryimage"},"thumbnailUrl":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash.jpg","keywords":["Personal Tax"],"articleSection":["Articles"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/","url":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/","name":"Taxing Consumption in Canada: Rates, Revenues, and Redistribution - Finances of the Nation","isPartOf":{"@id":"https:\/\/financesofthenation.ca\/staging\/6309\/#website"},"primaryImageOfPage":{"@id":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#primaryimage"},"image":{"@id":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#primaryimage"},"thumbnailUrl":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash.jpg","datePublished":"2016-06-01T18:58:00+00:00","dateModified":"2020-07-07T15:17:51+00:00","breadcrumb":{"@id":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#primaryimage","url":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash.jpg","contentUrl":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash.jpg","width":2304,"height":1536},{"@type":"BreadcrumbList","@id":"https:\/\/financesofthenation.ca\/staging\/6309\/2016\/06\/01\/fotn-papers-bird-smart-taxing-consumption\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/financesofthenation.ca\/staging\/6309\/"},{"@type":"ListItem","position":2,"name":"Taxing Consumption in Canada: Rates, Revenues, and Redistribution"}]},{"@type":"WebSite","@id":"https:\/\/financesofthenation.ca\/staging\/6309\/#website","url":"https:\/\/financesofthenation.ca\/staging\/6309\/","name":"Finances of the Nation","description":"","publisher":{"@id":"https:\/\/financesofthenation.ca\/staging\/6309\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/financesofthenation.ca\/staging\/6309\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/financesofthenation.ca\/staging\/6309\/#organization","name":"Finances of the Nation","url":"https:\/\/financesofthenation.ca\/staging\/6309\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/financesofthenation.ca\/staging\/6309\/#\/schema\/logo\/image\/","url":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/ctf-logo-new.png","contentUrl":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2018\/08\/ctf-logo-new.png","width":4461,"height":538,"caption":"Finances of the Nation"},"image":{"@id":"https:\/\/financesofthenation.ca\/staging\/6309\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/FONCanada"]},{"@type":"Person","@id":"https:\/\/financesofthenation.ca\/staging\/6309\/#\/schema\/person\/1205d3325008099eca42de1530853bb1","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/financesofthenation.ca\/staging\/6309\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6b6a9ad84c1607cbe18850ffc55f43b9cfb690ec201943a233395844cd5df1e1?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b6a9ad84c1607cbe18850ffc55f43b9cfb690ec201943a233395844cd5df1e1?s=96&d=mm&r=g","caption":"admin"}}]}},"author_meta":{"display_name":"admin","author_link":"https:\/\/financesofthenation.ca\/staging\/6309\/author\/admin\/"},"featured_img":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash-300x200.jpg","uagb_featured_image_src":{"full":["https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash.jpg",2304,1536,false],"thumbnail":["https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash-150x150.jpg",150,150,true],"medium":["https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash-300x200.jpg",300,200,true],"medium_large":["https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash-768x512.jpg",768,512,true],"large":["https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash-1024x683.jpg",1024,683,true],"1536x1536":["https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash-1536x1024.jpg",1536,1024,true],"2048x2048":["https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash-2048x1365.jpg",2048,1365,true],"post-thumbnail":["https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash-300x300.jpg",300,300,true],"popularis-img":["https:\/\/financesofthenation.ca\/staging\/6309\/wp-content\/uploads\/2016\/06\/mike-petrucci-c9FQyqIECds-unsplash-1140x600.jpg",1140,600,true]},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/financesofthenation.ca\/staging\/6309\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"Richard Bird and Michael Smart, Canadian Tax Journal (2016; 64(2)) Bird and Smart 2016 All Tables Download Paper Paper Citation Bird, Richard and Michael Smart (2016), \u201cTaxing Consumption in Canada: Rates, Revenues, and Redistribution\u201d, Canadian Tax Journal Vol.&nbsp;64(2), 417-42. Paper Abstract This article examines the role of sales and excise taxes in government revenues and&hellip;","coauthors":[],"tax_additional":{"categories":{"linked":["<a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/category\/articles\/\" class=\"advgb-post-tax-term\">Articles<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Articles<\/span>"]},"tags":{"linked":["<a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/category\/articles\/\" class=\"advgb-post-tax-term\">Personal Tax<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Personal Tax<\/span>"]}},"comment_count":"0","relative_dates":{"created":"Posted 10 years ago","modified":"Updated 6 years ago"},"absolute_dates":{"created":"Posted on June 1, 2016","modified":"Updated on July 7, 2020"},"absolute_dates_time":{"created":"Posted on June 1, 2016 6:58 pm","modified":"Updated on July 7, 2020 3:17 pm"},"featured_img_caption":"","series_order":"","_links":{"self":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/comments?post=645"}],"version-history":[{"count":6,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/645\/revisions"}],"predecessor-version":[{"id":1846,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/645\/revisions\/1846"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/media\/1624"}],"wp:attachment":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/media?parent=645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/categories?post=645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/tags?post=645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}