The HST, also known as a Value Added Tax (VAT), is responsible for a decreasing standard of living wherever it is implemented. In Europe so much of the economy has been driven underground in nations like Greece, Italy and Spain it is estimated that over 80% of people do not pay taxes. Newfoundland, Nova Scotia and New Brunswick have had the HST for decades, yet unemployment and per capita government debt are the highest in Canada. British Columbians will decide in an historic Referendum on June 24 whether to repeal the HST. This research paper has been prepared to give you the information you need so you can make an informed decision.