Who Paid the Taxes in Canada, 1951-1988?
AbstractThis paper measures the changes in total tax incidence in Canada for selected years from 1951 to 1988. It presents the first set of time-consistent estimates of the effect of all Canadian taxes on the distribution of income in Canada. The methodology builds up a comprehensive measure of broad income, which includes the first inflation-adjusted measure of capital income in a tax incidence study. The key findings are that over 1951-88: (1) average tax rates for the poorest 10 percent and the richest 2 percent of Canadian families fell, whereas tax rates for most other families in the middle rose; (2) while in 1951 the tax incidence pattern was regressive over the low income range and highly progressive over the upper income range, it has evolved into one that resembles a flat rate tax system, with some progressivity over the lower income range and for the richest 2 percent of Canadian families.
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Bibliographic InfoArticle provided by University of Toronto Press in its journal Canadian Public Policy.
Volume (Year): 21 (1995)
Issue (Month): 3 (September)
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Postal: University of Toronto Press Journals Division 5201 Dufferin Street Toronto, Ontario, Canada M3H 5T8
Web page: http://economics.ca/cpp/
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- Stanley L. Winer, 2011. "Reflections on the Role of Optimal Design in the Tax Policy Process," New Directions for Intelligent Government in Canada: Papers in Honour of Ian Stewart, in: Fred Gorbet & Andrew Sharpe (ed.), New Directions for Intelligent Government in Canada: Papers in Honour of Ian Stewart, pages 205-210 Centre for the Study of Living Standards.
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