Did tax flattening affect RRSP contributions?
In 1988 marginal personal income tax rates changed in Canada, for some individuals by reasonably substantial amounts. In this note a large sample of tax-filer data is examined and the conclusion is drawn that, when attention is paid to the possible confounding of marginal tax rate and non-linear income effects, there is no convincing evidence that the tax rate changes affected contributions to Registered Retirement Saving Plans (RRSPs).
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Volume (Year): 34 (2001)
Issue (Month): 1 (February)
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