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Forward Shifting of the Personal Income Tax by Self-Employed Canadian Dentists


  • Joseph Schaafsma


In this paper, two tests are conducted of the null hypothesis that self-employed Canadian dentists do not shift the burden of their personal income tax forward to their patients by charging higher real dental fees. The first test, using ordinary least squares estimation of a reduced-form dental fee equation, is based on an exogenous tax variable. The second test uses two-stage least squares estimation of a reduced-form dental fee equation with an endogenous tax variable. Both tests reject the null hypothesis of no forward shifting and fail to reject the hypothesis that self-employed Canadian dentists shift forward 100 percent of their personal income tax burden.

Suggested Citation

  • Joseph Schaafsma, 1992. "Forward Shifting of the Personal Income Tax by Self-Employed Canadian Dentists," Canadian Journal of Economics, Canadian Economics Association, vol. 25(3), pages 636-651, August.
  • Handle: RePEc:cje:issued:v:25:y:1992:i:3:p:636-51

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