IDEAS home Printed from https://ideas.repec.org/a/cpp/issued/v44y2018i1p25-40.html
   My bibliography  Save this article

Are Canadian Provincial Tax Systems Becoming More Regressive? If So, in What Respects and Why?

Author

Listed:
  • Rodney Haddow

Abstract

There is an extensive literature on the evolution of tax progressivity and the forces shaping it in Organisation for Economic Co-operation and Development nations, but not in Canada. This article addresses these topics for the provinces since 1980. Provincial taxes have become more regressive, but unevenly across tax types and over time. Moreover, among the many commonly cited influences on tax incidence, only interprovincial trade has a strong and broad negative association with tax progressivity. Domestic trade's impact also varies considerably over time and often is the inverse of that discussed in the literature, with receding trade levels associated with rising progressivity. Many domestic influences on incidence are stronger than most transboundary ones.

Suggested Citation

  • Rodney Haddow, 2018. "Are Canadian Provincial Tax Systems Becoming More Regressive? If So, in What Respects and Why?," Canadian Public Policy, University of Toronto Press, vol. 44(1), pages 25-40, March.
    • Handle: RePEc:cpp:issued:v:44:y:2018:i:1:p:25-40
    DOI: 10.3138/cpp.2017-019
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.3138/cpp.2017-019
    Download Restriction: access restricted to subscribers
    File URL: https://libkey.io/10.3138/cpp.2017-019?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

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


    Cited by:

    1. Geranda Notten & Fatima Tuz Zohora & Charles Plante & Rachel Laforest, 2022. "Two decades of poverty reduction politics in Canada:Better for single parent families and single working age adults?," Working Papers 2203E Classification-I31,, University of Ottawa, Department of Economics.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cpp:issued:v:44:y:2018:i:1:p:25-40. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Iver Chong (email available below). General contact details of provider: https://www.utpjournals.press/loi/cpp .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.