The Burden of Federal Tax Increases Under the Conservatives
AbstractAn important economic trend in Canada in recent years is the increasing share of personal income going to both direct and indirect taxes. This article provides a analysis of the distributional impact of federal tax and transfer policies over the period that the Conservatives were in power between 1984 and 1992. It finds that the policy changes (primarily increased commodity taxes and income surtaxes) have raised the tax burden on the household sector by $22 billion between 1984 and 1992. Net taxes paid by the average Canadian family have increased by almost $1,900. The tax changes have been very progressive on average for families earning less than $35,000 per year, roughly prooortional in the $35,000 to $75,000 range, modestly regressive in the $75,000 to $150,000 range, and very regressive above $150,000.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 17199.
Date of creation: 01 Sep 1992
Date of revision:
Publication status: Published in Canadian Business Economics 1.1(1992): pp. 16-24
Tax increases in Canada; distributional analysis;
Find related papers by JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Grady, Patrick, 1990. "An Analysis of the Distributional Impact of the Goods and Services Tax," MPRA Paper 13144, University Library of Munich, Germany.
- Grady, Patrick, 1993. "Ontario NDP Tax Increases," MPRA Paper 17274, University Library of Munich, Germany.
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