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The Impact of Progressive Income Tax Rates on Canadian Negotiated Wage Rates

Author

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  • Douglas A. L. Auld
  • David A. Wilton

Abstract

This paper provides econometric evidence, based on 2,215 wage contracts signe d during the 1967-75 period, on the extent to which the tax increases attributable to the progressivity of the Canadian income tax system were forward shifted into higher wage settlements. Based on a wage de termination model, which includes inflation expectations, price catch up for uncompensated past inflation, and labor market conditions, the results suggest that the progressivity of the Canadian income tax sy stem significantly affected wage settlements and that the implicit ta x increases attributable to this progressivity were at least partiall y forward shifted into higher wage rates.

Suggested Citation

  • Douglas A. L. Auld & David A. Wilton, 1988. "The Impact of Progressive Income Tax Rates on Canadian Negotiated Wage Rates," Canadian Journal of Economics, Canadian Economics Association, vol. 21(2), pages 279-284, May.
    • Handle: RePEc:cje:issued:v:21:y:1988:i:2:p:279-84
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    Cited by:

    1. William Perraudin & Thierry Pujol, 1991. "L'harmonisation fiscale en Europe et l'économie française : une approche en équilibre général," Revue de l'OFCE, Programme National Persée, vol. 37(1), pages 245-272.

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