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Effective tax and subsidy rates on human capital in Canada

Author

Listed:
  • John B. Burbidge
  • Kirk A. Collins
  • James B. Davies
  • Lonnie Magee

Abstract

Effective tax and subsidy rates (ETRs and ESRs) on human capital investment via post-secondary education are estimated for Canada in the years 2000 and 2006. The flattening of the federal personal income tax structure in 2001 substantially reduced the tax disincentive for investment in human capital. Effective subsidy rates also declined as public spending did not keep pace with rising tuition fees. The change on the tax side was strong enough to dominate the subsidy reduction according to our main results, but disaggregation shows that this result did not hold in all cases. Results are shown for College, Master's, and PhD programs, in addition to Bachelor's degrees. They are also broken down by gender, and are shown for the 25th and 75th percentiles as well as the median. Provincial detail and 1997 results are provided in the case of Bachelor's graduates.

Suggested Citation

  • John B. Burbidge & Kirk A. Collins & James B. Davies & Lonnie Magee, 2012. "Effective tax and subsidy rates on human capital in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 45(1), pages 189-219, February.
    • Handle: RePEc:cje:issued:v:45:y:2012:i:1:p:189-219
    DOI: 10.1111/j.1540-5982.2011.01692.x
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    Cited by:

    1. Xinxin Ma & Shi Li, 2017. "The Effects of Minimum Wage on Wage Distribution in Urban China: Evidence from the CHIP Data," University of Western Ontario, Centre for Human Capital and Productivity (CHCP) Working Papers 201724, University of Western Ontario, Centre for Human Capital and Productivity (CHCP).
    2. Jin Song & Terry Sicular & Bjorn Gustafsson, 2017. "China's Urban Gender Wage Gap: A New Direction?," University of Western Ontario, Centre for Human Capital and Productivity (CHCP) Working Papers 201723, University of Western Ontario, Centre for Human Capital and Productivity (CHCP).
    3. Sylvain Dessy & Safa Ragued, 2013. "Whither the Progressive Tax?," Cahiers de recherche 1340, CIRPEE.

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