Effective tax and subsidy rates on human capital in Canada
AbstractEffective tax and subsidy rates (ETRs and ESRs) on human capital investment via post-secondary education are estimated for Canada in the years 2000 and 2006. The flattening of the federal personal income tax structure in 2001 substantially reduced the tax disincentive for investment in human capital. Effective subsidy rates also declined as public spending did not keep pace with rising tuition fees. The change on the tax side was strong enough to dominate the subsidy reduction according to our main results, but disaggregation shows that this result did not hold in all cases. Results are shown for College, Master's, and PhD programs, in addition to Bachelor's degrees. They are also broken down by gender, and are shown for the 25th and 75th percentiles as well as the median. Provincial detail and 1997 results are provided in the case of Bachelor's graduates.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Canadian Economics Association in its journal Canadian Journal of Economics.
Volume (Year): 45 (2012)
Issue (Month): 1 (February)
Contact details of provider:
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
Web page: http://economics.ca/cje/
More information through EDIRC
Other versions of this item:
- John B. Burbidge & Kirk A. Collins & James B. Davies & Lonnie Magee, 2011. "Effective Tax and Subsidy Rates on Human Capital in Canada," University of Western Ontario, CIBC Centre for Human Capital and Productivity Working Papers 20114, University of Western Ontario, CIBC Centre for Human Capital and Productivity.
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- A.L Robb & L. Magee & J.B. Burbidge, 2003.
"WAGES in CANADA: SCF, SLID, LFS and the Skill Premium,"
Social and Economic Dimensions of an Aging Population Research Papers
106, McMaster University.
- A.L Robb & L. Magee & J.B. Burbidge, 2003. "WAGES in CANADA: SCF, SLID, LFS and the Skill Premium," Quantitative Studies in Economics and Population Research Reports 386, McMaster University.
- Leslie E. Papke, 1991.
"Interstate Business Tax Differentials and New Firm Location: Evidence from Panel Data,"
NBER Working Papers
3184, National Bureau of Economic Research, Inc.
- Papke, Leslie E., 1991. "Interstate business tax differentials and new firm location : Evidence from panel data," Journal of Public Economics, Elsevier, vol. 45(1), pages 47-68, June.
- Paul Beaudry & David A. Green, 2000.
"Cohort patterns in Canadian earnings: assessing the role of skill premia in inequality trends,"
Canadian Journal of Economics,
Canadian Economics Association, vol. 33(4), pages 907-936, November.
- Paul Beaudry & David Green, 1997. "Cohort Patterns in Canadian Earnings: Assessing the Role of Skill Premia in Inequality Trends," NBER Working Papers 6132, National Bureau of Economic Research, Inc.
- Peter Birch Sørensen (ed.), 2004. "Measuring the Tax Burden on Capital and Labor," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262195038, January.
- A. L. Robb & L. Magee & J. B. Burbidge, 1992. "Kernel Smoothed Consumption-Age Quantiles," Canadian Journal of Economics, Canadian Economics Association, vol. 25(3), pages 669-80, August.
- Mervyn A. King & Don Fullerton, 1984. "Introduction to "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany"," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 1-6 National Bureau of Economic Research, Inc.
- Sylvain Dessy & Safa Ragued, 2013. "Multidimensional Poverty Targeting," Cahiers de recherche 1340, CIRPEE.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Prof. Werner Antweiler).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.