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The incidence of Payroll Taxes in Ontario and Quebec; Evidence from collective agreements for 1985-2007

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  • Edison Roy César
  • François Vaillancourt

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    Abstract

    This study uses an original data set, combining information for all collective agreements covering more than 500 employees signed in Quebec or Ontario from 1985 to 2007 and information on payroll taxes and other variables, to measure the incidence of an increase in payroll tax. The results of this model show that that after one year, a one percentage point increase in the general payroll tax reduces wages growth by 1/2 of a percentage point in Quebec and 3/10 of a point in Ontario. Cette étude utilise une base de données originale regroupant les conventions collectives couvrant plus de 500 employés signées au Québec ou en Ontario de 1985 `à 2007 et des informations sur les taxes sur la masse salariale et d’autres variables, afin de mesurer l’effet d’une augmentation de taxe sur la masse salariale. Les résultats de ce modèle indiquent qu’après un an, une augmentation d’un point de pourcentage des taxes générales sur la masse salariale fait diminuer la croissance des salaires de 1/2 point de pourcentage au Québec et 3/10 de point de pourcentage en Ontario.

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    File URL: http://www.cirano.qc.ca/pdf/publication/2010s-36.pdf
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    Bibliographic Info

    Paper provided by CIRANO in its series CIRANO Working Papers with number 2010s-36.

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    Date of creation: 01 Sep 2010
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    Handle: RePEc:cir:cirwor:2010s-36

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    Related research

    Keywords: Payroll taxes; incidence; collective agreements; wages; Taxe sur la masse salariale; incidence; conventions collectives; salaires;

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    1. Why would we assume that high earners are price takers in the labour market?
      by Stephen Gordon in Worthwhile Canadian Initiative on 2010-10-11 12:50:13

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