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).
Year of publication: |
2001
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Authors: | Veall, Michael R. |
Published in: |
Canadian Journal of Economics. - Canadian Economics Association - CEA. - Vol. 34.2001, 1, p. 120-131
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Publisher: |
Canadian Economics Association - CEA |
Saved in:
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