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Inflation, Indexation, and Capital Income: What's Left of the White Paper

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  • Thomas J. Courchene
  • David C. Smith

Abstract

In June 1982, the Minister of Finance issued a White Paper proposing a major reform to the taxation of personal investment income. The two principal proposals were: a limited indexation of capital gains on equities and taxation only of the real gain; and the creation of indexed term deposits on which the lender pays tax only on the real interest. The Committee recommended the first (in modified form) and rejected the second. This paper takes a less negative position and draws on some published work by the Ontario Economic Council.

Suggested Citation

  • Thomas J. Courchene & David C. Smith, 1982. "Inflation, Indexation, and Capital Income: What's Left of the White Paper," Working Paper 504, Economics Department, Queen's University.
    • Handle: RePEc:qed:wpaper:504
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