[oilyfan]

http://www.theglobeandmail.com/repor...rticle1381083/

Whenever the Goods and Services Tax (GST) appears in the news, it is invariably noted that it enjoys a broad consensus of support among economists. But explanations for why it is so popular with economists are relatively rare, so here is a short introduction to the theory and evidence on the relative merits of taxing consumption instead of income