Vermaeten, Arndt; Gillespie, W. Irwin; Vermaeten, Frank - In: Canadian Public Policy 21 (1995) 3, pp. 317-343
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...