Who Paid the Taxes in Canada, 1951-1988?
This paper measures the changes in total tax incidence in Canada for selected years from 1951 to 1988. It presents the first set of time-consistent estimates of the effect of all Canadian taxes on the distribution of income in Canada. The methodology builds up a comprehensive measure of broad income, which includes the first inflation-adjusted measure of capital income in a tax incidence study. The key findings are that over 1951-88: (1) average tax rates for the poorest 10 percent and the richest 2 percent of Canadian families fell, whereas tax rates for most other families in the middle rose; (2) while in 1951 the tax incidence pattern was regressive over the low income range and highly progressive over the upper income range, it has evolved into one that resembles a flat rate tax system, with some progressivity over the lower income range and for the richest 2 percent of Canadian families.
Year of publication: |
1995
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Authors: | Vermaeten, Arndt ; Gillespie, W. Irwin ; Vermaeten, Frank |
Published in: |
Canadian Public Policy. - University of Toronto Press. - Vol. 21.1995, 3, p. 317-343
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Publisher: |
University of Toronto Press |
Saved in:
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