Assessing the Impact of B.C.’s PST on Industrial Investment: A Policy Analysis

This project aims to examine the role of British Columbia’s Provincial Sales Tax (PST) in shaping capital investment decisions within the industrial and advanced manufacturing sectors. Specifically, it will explore how the taxation of machinery and equipment under the PST has evolved over the past 20 years (2004–2024), and how the current tax structure may serve as a barrier to productivity by enhancing investments.
Through a combination of policy review, data analysis, and interprovincial comparison, the project will assess the extent to which B.C.’s PST framework may be discouraging industrial reinvestment. The findings will inform the development of targeted, evidence-based policy recommendations, particularly around potential PST exemptions or reforms, that could incentivize capital investment and improve economic competitiveness.
The final deliverable will be a policy-oriented report for the Greater Vancouver Board of Trade (GVBOT), supporting its Agenda for Growth by offering actionable insights to guide provincial advocacy efforts on tax reform and industrial policy.

Faculty Supervisor:

Komla Avoumatsodo;Karima Fredj;Karima Fredj

Student:

Partner:

Greater Vancouver Board of Trade

Discipline:

Sociology

Sector:

Other services (except public administration)

University:

University of Northern British Columbia

Program: