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Measuring Marginal Income Tax Rates for Individuals in Canada: Averages and Distributions over Time

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  • James B. Davies
  • Junsen Zhang

Abstract

Average marginal tax rates (AMTRs), and the dispersion of marginal tax rates across income groups, for Canada over 1947-91 are reported. Federal AMTRs fluctuated with little trend from 1947 to the mid-1960s, rose to the mid-1970s, fell, and then rose from the early 1980s through to 1991. Federal plus provincial AMTRs trended upward after 1949, increasing fastest from the mid-1960s to the mid-1970s. Relative dispersion of MTRs shows a strong downward trend over the sample period. This compression has been due partly to a decline in top MTRs, but the main influence has been the steady increase in the portion of the population, and of income, subject to tax. The AMTR time series is quite volatile. Difference stationarity is not rejected.

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Bibliographic Info

Article provided by Canadian Economics Association in its journal Canadian Journal of Economics.

Volume (Year): 29 (1996)
Issue (Month): 4 (November)
Pages: 959-75

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Handle: RePEc:cje:issued:v:29:y:1996:i:4:p:959-75

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Postal: Canadian Economics Association Prof. Steven Ambler, Secretary-Treasurer c/o Olivier Lebert, CEA/CJE/CPP Office C.P. 35006, 1221 Fleury Est Montréal, Québec, Canada H2C 3K4
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Cited by:
  1. Morawski, Leszek & Myck, Michal, 2010. "'Klin'-ing up: Effects of Polish tax reforms on those in and on those out," Labour Economics, Elsevier, vol. 17(3), pages 556-566, June.
  2. Alejandro Esteller & Albert Solé, 2001. "Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada," Working Papers 2001/9, Institut d'Economia de Barcelona (IEB).
  3. Richard Bird & Michael Smart, 2001. "Tax Policy and Tax Research in Canada," The State of Economics in Canada: Festschrift in Honour of David Slater, in: Patrick Grady & Andrew Sharpe (ed.), The State of Economics in Canada: Festschrift in Honour of David Slater, pages 59-78 Centre for the Study of Living Standards.
  4. Sung-Hee Jeon, 2004. "The impacts of the 1988 tax reform on married women's labour supply in Canada," Department of Economics Working Papers 2004-19, McMaster University.
  5. James B. Davies & Stanley L. Winer, 2011. "Closing the 49th Parallel: An Unexplored Episode in Canadian Economic and Political History," Canadian Public Policy, University of Toronto Press, vol. 37(3), pages 307-341, September.
  6. Akhand, Hafiz & Liu, Haoming, 2002. "Marginal income tax rates in the United States: a non-parametric approach," Journal of Monetary Economics, Elsevier, vol. 49(2), pages 383-404, March.

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