private pension funds in the United States, Canada, and Europe, we find that U.S. public pension funds act on their regulatory …

women using data from the Survey of Labour and Income Dynamics 1996-2005. We use the Canadian Tax and Credit Simulator … (CTaCS) and detailed information on the structure of income at the household level to compute the marginal tax rates faced by … each individual. We then use these marginal tax rates to compute net own-wage, spouse-wage, and non-labour income. We show …

Canada's treasury circa 1996 over their life cycle. Naturalized citizens from OECD countries contributed the largest public … public finance performance of non-citizens was explained by their lifetime low income and low tax payments. …

added tax (VAT) at the subnational level of government. Canada's almost two decades of experience with just such a VAT … as Canada's federal VAT (the Goods and Services Tax, or GST) but administered by the provincial government, and the … own VATs, some have their own retail sales taxes (RSTs), and some have no sales tax at all. There is no apparent reason a …