Advanced Search
MyIDEAS: Login to save this article or follow this journal

Who Paid the Taxes in Canada, 1951-1988?

Contents:

Author Info

  • Arndt Vermaeten
  • W. Irwin Gillespie
  • Frank Vermaeten
Registered author(s):

    Abstract

    This 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.

    Download Info

    If 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.
    File URL: http://links.jstor.org/sici?sici=0317-0861%28199509%2921%3A3%3C317%3AWPTTIC%3E2.0.CO%3B2-%23
    Download Restriction: only available to JSTOR subscribers

    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 Info

    Article provided by University of Toronto Press in its journal Canadian Public Policy.

    Volume (Year): 21 (1995)
    Issue (Month): 3 (September)
    Pages: 317-343

    as in new window
    Handle: RePEc:cpp:issued:v:21:y:1995:i:3:p:317-343

    Contact details of provider:
    Postal: University of Toronto Press Journals Division 5201 Dufferin Street Toronto, Ontario, Canada M3H 5T8
    Email:
    Web page: http://economics.ca/cpp/

    Order Information:
    Email:
    Web: http://www.utpjournals.com/cpp/

    Related research

    Keywords:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. 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, Centre for the Study of Living Standards, 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.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:cpp:issued:v:21:y:1995:i:3:p:317-343. See general information about how to correct material in RePEc.

    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.