Subnational Tax Harmonization, Canada and the United States: Intent, Results, and Consequences

Frangois Vaillancourt, Canada-U.S. Tax Comparisons (University of Chicago Press, 1992), chap. 11, https://www.nber.org/books-and-chapters/canada-us-tax-comparisons/subnational-tax-harmonization-canada-and-united-states-intent-results-and-consequences.