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On the construction of cersonal, corporate and effective overall marginal tax rates for Canada (1977-1992)

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  • Gogas, Periklis

Abstract

In recent years much attention is being paid to teh issue of taxation in Canada. Many economists, politicians, and the public believe taht the tax burden is becoming unbearable. In order to argue in this, one needs to know how taxation distorts the output and income in the Canadian economy. The key is estimating these values is the marginal tax rate, because it affects individuals' decisions on how much work and capital to offer in the factors market. In this respect we need data for the personal and corporate marginal tax rates and for the overall marginal tax rate as well. In this paper we estimate these figures for the Canadian economy for the years 1977 to 1992.

Suggested Citation

  • Gogas, Periklis, 1997. "On the construction of cersonal, corporate and effective overall marginal tax rates for Canada (1977-1992)," MPRA Paper 1465, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:1465
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    File URL: https://mpra.ub.uni-muenchen.de/1465/1/MPRA_paper_1465.pdf
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    References listed on IDEAS

    as
    1. Feige, Edgar L & McGee, Robert T, 1983. " Sweden's Laffer Curve: Taxation and the Unobserved Economy," Scandinavian Journal of Economics, Wiley Blackwell, vol. 85(4), pages 499-519.
    2. Stuart, Charles E, 1981. "Swedish Tax Rates, Labor Supply, and Tax Revenues," Journal of Political Economy, University of Chicago Press, vol. 89(5), pages 1020-1038, October.
    3. Seater, John J., 1985. "On the construction of marginal federal personal and social security tax rates in the U.S," Journal of Monetary Economics, Elsevier, vol. 15(1), pages 121-135, January.
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    Cited by:

    1. Sinha, Pankaj & Bansal, Vishakha, 2012. "Algorithm for calculating corporate marginal tax rate using Monte Carlo simulation," MPRA Paper 40811, University Library of Munich, Germany.

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    More about this item

    Keywords

    Tax; Laffer Curve; Marginal Tax Rate;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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