Finances of the Nation : Taxation of Top Incomes in Canada — Recent Developments in Rates and Redistribution

In this article, Michael Smart presents evidence on the evolution of top tax rates and tax progressivity since 1982. While top tax rates have recently increased substantially, the impact of these changes on redistribution through the tax system has been rather small to date. Smart suggests some possible explanations for this finding

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Year of publication:	2019
Authors:	Smart, Michael
Publisher:	[2019]: [S.l.] : SSRN
Subject:	Kanada \| Canada \| Umverteilung \| Redistribution \| Einkommensverteilung \| Income distribution \| Einkommensteuer \| Income tax

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Extent:	1 Online-Ressource (14 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 2, 2019, pp. 349-361 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 12, 2019 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012868567