TY  - JOUR
AU  - Jones,Rich
AU  - Whalley,John
TI  - Regional Effects of Taxes in Canada:  An Applied General Equilibrium Approach
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 2107
PY  - 1986
Y2  - December 1986
UR  - http://www.nber.org/papers/w2107
L1  - http://www.nber.org/papers/w2107.pdf
N1  - Author contact info:
John Whalley
Department of Economics
Social Science Centre
University of Western Ontario
London, ON N6A 5C2
CANADA
Tel: 519/661-3509
Fax: 519/661-3666
E-Mail: jwhalley@uwo.ca
AB  - This paper reports on an applied general equilibrium regional model for Canada which is used to investigate the regional effects of taxes. Earlier, literature on regional tax effects is reviewed and the main features of the model are briefly described. Existing literature on regional tax effects is largely non-quantitative, and does not discuss several important regional features of taxes, such as taxes which are predominantly on products or industries located in particular regions. Results suggest that regional effects of taxes can be significant, and in the Canadian case at least, do not tend to counterbalance one another. In general, richer regions tend to lose and poorer regions gain from federal taxes, but other regional characteristics such as manufacturing/non-manufacturing, or resource/non-resource can be important.
ER  -