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On the construction of cersonal, corporate and effective overall marginal tax rates for Canada (1977-1992)

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Author Info
Gogas, Periklis

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Abstract

In recent years much attention is being paid to teh issue of taxation in Canada. Many economists, politicians, and the public believe taht the tax burden is becoming unbearable. In order to argue in this, one needs to know how taxation distorts the output and income in the Canadian economy. The key is estimating these values is the marginal tax rate, because it affects individuals' decisions on how much work and capital to offer in the factors market. In this respect we need data for the personal and corporate marginal tax rates and for the overall marginal tax rate as well. In this paper we estimate these figures for the Canadian economy for the years 1977 to 1992.

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File URL: http://mpra.ub.uni-muenchen.de/1465/
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Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 1465.

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Date of creation: 1997
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Publication status: Published in The Saskatchewan Economic Journal 1.1(1997): pp. 23-32
Handle: RePEc:pra:mprapa:1465

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Related research
Keywords: Tax; Laffer Curve; Marginal Tax Rate;

Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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  1. Seater, John J., 1985. "On the construction of marginal federal personal and social security tax rates in the U.S," Journal of Monetary Economics, Elsevier, vol. 15(1), pages 121-135, January. [Downloadable!] (restricted)
  2. Feige, Edgar L & McGee, Robert T, 1983. " Sweden's Laffer Curve: Taxation and the Unobserved Economy," Scandinavian Journal of Economics, Blackwell Publishing, vol. 85(4), pages 499-519.
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  3. Stuart, Charles E, 1981. "Swedish Tax Rates, Labor Supply, and Tax Revenues," Journal of Political Economy, University of Chicago Press, vol. 89(5), pages 1020-38, October. [Downloadable!] (restricted)
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