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The Burden of Federal Tax Increases Under the Conservatives

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  • Grady, Patrick

Abstract

An 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.

Suggested Citation

  • Grady, Patrick, 1992. "The Burden of Federal Tax Increases Under the Conservatives," MPRA Paper 17199, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:17199
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    File URL: https://mpra.ub.uni-muenchen.de/17199/1/MPRA_paper_17199.pdf
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    References listed on IDEAS

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    1. Grady, Patrick, 1990. "An Analysis of the Distributional Impact of the Goods and Services Tax," MPRA Paper 13144, University Library of Munich, Germany.
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    Cited by:

    1. Grady, Patrick, 1993. "Ontario NDP Tax Increases," MPRA Paper 17274, University Library of Munich, Germany.

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    More about this item

    Keywords

    Tax increases in Canada; distributional analysis;

    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

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